Editorial Type:
Article Category: Research Article
 | 
Online Publication Date: 01 Jan 2006

Risks along the Technology Life Cycle: Discount Rates for Technology Valuation

Ph.D., ASA
Page Range: 96 – 99
DOI: 10.5791/0882-2875-25.3.96
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Abstract

There are several risk-related factors that should be considered when developing a discount rate to value intangible assets and intellectual property. The location of a project along its technology development cycle is a definitive input to estimate the rate of return for technology assets (specifically, in-process research and development and other similar technology assets).

Copyright: © 2006 American Society of Appraisers

Contributor Notes

Manoj P. Dandekar holds a bachelor's degree in mechanical engineering from the University of Bombay, India, a master's degree in industrial engineering, and a doctoral degree in engineering valuation from Iowa State University. Dr. Dandekar is in the Forensic and Litigation Consulting division/ IP Valuation and Litigation group of FTI Consulting, Inc. (NYSE: FCN) in Washington, DC.

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