A technique for valuation of intangible assets is provided.  The technique includes determining a present value of all future earnings from an intangible asset based on a current earning and one or more financial ratios. The technique further includes determining a value of the intangible asset based on the present...

With the ever increasing importance of intellectual property assets, expenditures on developing, maintaining, and protecting these assets have also seen a large increase. Like all other large expenditures, IP expenditures too need to be budgeted. Of specific focus to this paper is the expenditure on prosecution of a...