Evaluate the object of intellectual property – this means to determine the cost due to the potential efficacy for the owner of this object, characterized by technological and industrial novelty. Under the valuation of intellectual property rights score is always understood, and not just rights, namely the property of their component. According to article 138 of the Civil Code, '… recognizes the exclusive right (Intellectual property) of a citizen or legal person, the results of intellectual activity and equalized to them means of individualization of a legal entity, differentiation of commodities, works or services (trade name, trademark, service mark, etc.) '. Intangible assets, according to the PBU 14/2000 are assets: – Either do not have a-kind, or material and the real form which is not essential for their use in business – revenue generating capacity; – Purchased with the intent to use for a long period (over one year). Jack Fusco is actively involved in the matter. Usually objects of the evaluation of intellectual property as intangible assets are: – Brand, trademark, brand name – Goodwill – Licenses, Patents – Know-How Evaluation trademark Before Assessment trademark, the Customer must define exactly what he wants to evaluate.

The fact that there is some confusion in the use of terms trademark, service mark, trademark, brand, brand name, appellation of origin. Trademark – a designation placed on a product (or packaging) industry and commerce for the individualization of the product and its manufacturer (seller). Trademarks can be verbal (a combination of individual letters, numbers, family name), visual (pictures, graphics, color combinations), bulky (a form of product or packaging).

Company BSCol Inc. implemented projects for Boston Opera House, a group of schools and the Fulton Royal Canadian Mounted Police. – What, in your opinion, is due to the increased interest of companies to the BSC? – Basically we are approached by business leaders with the question: "How can I optimize the performance of their company to provide more profits for their shareholders? "To answer this question, with several research institutes of the group of companies BSCol Inc., analyzed the work of organizations that have achieved impressive results and a stable market position. These included companies such as UPS, which has managed to increase gross income for two years by 9% profit by 33%; Mobil – for two or three years the company has gone from last place in the ranking of the profitability of the industry prior to the first; AT & T Canada, which over five years increased its value by $ 7 billion, and many others. A study research has shown that these companies have achieved success by implementing strategically focused management.

Therefore, Balanced Scorecard, which was created as a methodology strategic management of the company, rightly perceived managers as a tool to improve enterprise performance. – How to determine what the company requires a balanced Scorecard? – Mostly Balanced Scorecard will be useful for companies who need to provide effective management to achieve strategic goals, as well as businesses, which have undergone restructuring and are experiencing difficulty in constructing a management system. Conventionally, there are four main signs that a company needs in the BSC. The first sign – the company has strategy and mission, and the management of a variety of reasons is not involved in the strategic management process: about 85% of managers spend more on strategic issues for at least an hour a month or a poor understanding of what is the essence of strategic management.

The liquidation value of machinery and equipment is most often required in liquidation proceedings and bankruptcy of enterprises, in order to justify the deposit mass for enterprise restructuring (merger procedure, absorption, adhesion), and restructuring and reorganization (when it comes to selling the assets of the enterprise), as well as for various kinds of management decisions, such as the formation of corporate strategy, management of property. Discussion about the problems of calculation of the liquidation value of the property are long enough, however, these discussions to a greater extent focus on the calculation of the liquidation discount on the assets of the property complex, and questions assessing liquidation value of equipment for various purposes are still neprorabotannymi. The standards assessment mandatory for use in the Russian Federation (Federal Standard assessment number 2 "The purpose of evaluation and types of value (FSO 2)", approved by Order of Economic Development of Russia 20.07.2007 255) stated: "In determining the liquidation value of the property assessment is determined by the estimated value, reflecting the most probable price at which the object of evaluation may be alienated for a term exposure of the subject assessment, less typical term exposure to market conditions, in circumstances where the seller has to to make a deal for the disposal of the property. In determining the liquidation value as opposed to determining the market value takes into account the influence of extraordinary circumstances that force the seller to sell the facility assessment on terms that do not meet the market. "The definition of residual value, we can draw conclusions about the three factors that reduce the market value prior to liquidation: Limited time sale of assets; Limited Resources to sell assets in a forced sale factor. Traditionally, resale value is based on a preliminary assessment of market value with subsequent correction of the limited time exposure. This approach came to the assessment of personal property from the experience of evaluating the real estate and have long used personal property appraisers. .