My new essay, \"Valuing Trademarks in Domain Names,\" outlines the various approaches to valuing trademarks, pointing out the approaches’ different strengths and weaknesses, with emphasis on domain names. Using court cases, the essay points out that there is no one right way to value intangible assets but there are wrong ways.
The valuation of a trademark has four components: the appraisal’s purpose/context, its time frame, its scope (that is, whether a single trademark is being considered or a portfolio of assets), and, after the first three components have been decided, the selection of the best valuation method…
