Appraisals

In the area of business, intangible asset and IP appraisals, our services include financial reporting and tax valuation, transfer pricing, IP transaction support, merger & acquisition advisory, financial restructurings, fairness and solvency opinions and VC investment support. Our opinions are objective and grounded in reality because our professionals routinely negotiate the financial aspects of transactions on behalf of our clients.

Purchase Price Allocation

Purchase price allocation is the process of assigning fair values to major assets, both acquired tangible and recognized intangible assets, after an acquisition. Examples of recognized intangible assets include patents, trademarks, and in-process research and development. Ocean Tomo professionals have significant experience in assessing the value of various intangible assets, which are often the most significant and important asset class in a transaction. Ocean Tomo’s valuation expertise crosses a broad spectrum of industries and technologies.

Intangible Impairment Testing

Goodwill and other intangible assets no longer have a defined life with a standard amortization. Instead, goodwill and certain intangible assets are not amortized for accounting purposes, but are tested annually for impairment. Ocean Tomo’s rigorous impairment analyses are founded on its significant experience in valuing intangible assets, and its understanding of the accounting and financial reporting rules.

Transfer Pricing (§482 and §6662)

Transfer pricing issues surrounding intellectual property have become a major focus for companies and tax authorities alike. Setting arm’s length prices and royalty rates for intangible assets requires careful analysis to determine appropriate prices, as well as to produce the documentation that is required to avoid transfer pricing penalties. Ocean Tomo’s experience in valuing and transacting intellectual properties is invaluable in analyzing the economics of transfer pricing structures, as well as supporting the analyses and developing the appropriate IRC section 6662 documentation package. Additionally, we perform analyses for cost sharing arrangements (CSAs).

Intellectual Property Strategies

The United States and most of the developed world now have knowledge economies. The companies that have the competitive advantage are those that have powerful innovation and technology to compete in the marketplace. Identifying and prioritizing efforts to develop, protect, license-in and extend the economic lives of intellectual assets is becoming of paramount important to companies. Ocean Tomo assists clients in identifying and valuing numerous types of intellectual property, a critical step in developing and executing an intellectual property strategy.


Fairness Opinions

Ocean Tomo provides fairness opinions, with a focus on intangible assets, during mergers, acquisitions, divestitures and restructurings. Ocean Tomo’s rigorous, independent and objective analyses are used to protect the interests of company directors, shareholders, investors and others with fiduciary duties. Officers and directors, especially since the passing of Sarbanes-Oxley, are seeking accurate and supportable fairness opinions. These opinions are critical for intellectual property rich transactions, which by their mostly intangible nature, can be complex and difficult to value.

Acquisition/Sale Targeting & Pricing (Including Licensing Support)

Ocean Tomo professionals’ combined patent analytics, transaction, and valuation experience enables us to assist companies in identifying buyers or sellers of key intellectual property and businesses of interest, and to establish appropriate pricing. Our experience in banking, finance, accounting, and engineering enables us to determine the most appropriate targets and the associated pricing, as well as to perform the required work in order to complete a thorough, well-documented valuation analysis. Further, if desired, we will negotiate the transaction on the buyer/seller’s behalf within a pricing structure set by our analysis and client desires.