Intellectual property is the backbone of operations for many entities — and often one of the most contested or scrutinized asset classes in tax, financial reporting, and litigation. Arch Canyon’s credentialed professionals value patents, trademarks, copyrights, trade secrets, goodwill, and entertainment-based IP with attention to the economics that make each asset distinct.

We engage in the valuation of various forms of intellectual property, including:

• Patents
• Trademarks
• Copyrights
• Trade Secrets
• Economic royalty rate studies
• Personal / corporate goodwill

These analyses may support purchase price allocations, impairment testing, contribution or transfer contexts as advised by counsel, gift and estate planning, licensing negotiations, and dispute matters.

Arch Canyon’s professionals have significant experience valuing creative and entertainment-based intellectual property. The economics behind each entertainment-based asset is unique and distinct from any other asset. Understanding those characteristics — revenue participation, windows, catalogs, residuals, and rights stacks — is crucial to developing a reliable opinion of value.

• Music catalogs
• Residual income streams
• Television and film rights
• Motion picture catalogs

When IP valuation is needed

• Financial reporting (ASC 805/350 and related)
• Gift and estate transfers involving IP-heavy businesses or standalone IP
• Litigation involving infringement, misappropriation, or damages
• Licensing and royalty disputes
• Transaction diligence and contribution of IP to entities
• Separation of personal and corporate goodwill in applicable contexts

What we do

• Valuation of patents, trademarks, copyrights, and trade secrets
• Relief-from-royalty and other income-based IP methods, as appropriate
• Economic royalty rate studies
• Personal vs. corporate goodwill analyses
• Entertainment catalog and rights valuations
• Litigation support for IP-related damages and valuation disputes

Process / what to expect

1. Rights and income definition. We clarify what rights exist, who owns them, and how economic benefits accrue.

2. Data and market context. Historical income, contracts, comparable royalty evidence, and remaining useful life inputs are developed.

3. Method selection. Income, market, and cost approaches are considered based on the asset and purpose.

4. Documentation. Assumptions and sensitivities are stated clearly for auditors, counsel, or tax reviewers.

5. Delivery and support. We provide a report and remain available for advisor or auditor questions — or testimony when engaged for litigation.

Purpose drives method

An IP valuation for a purchase price allocation is not the same engagement as a royalty dispute or a gift of a catalog interest. Remaining useful life, obsolescence, contractual restrictions, and the unit of account all change with purpose. We confirm the intended use with counsel or management at the outset so methods and report format match the forum — ASC reporting, tax compliance, licensing negotiation, or litigation.

Where personal goodwill may be at issue, we develop the factual predicates carefully and coordinate with counsel on how those conclusions will be used.

Why Arch Canyon

IP valuation fails when it ignores the asset’s specific economics. We combine formal business valuation credentials with practical experience across corporate and entertainment IP, and we write conclusions that can be defended in the same settings as our broader practice: tax, audit, and court.

Our highly credentialed experts provide well reasoned, supportable, and defensible opinions.

Contact: 818.449.6300 | info@archcanyon.com | Agoura Hills, CA