Tutorial: How to Value Software in a Business, and Where Might the Value Go?

Conference paper
Part of the Lecture Notes in Computer Science book series (LNCS, volume 5565)


This tutorial consists of two parts. In the first part we motivate why businesses should determine the value of the Intellectual Property (IP) inherent in software and present a method to determine that value in a simple business model: Enterprise software for sale. In the second part we consider the same software as marketed in a service model. A service model imposes a maintenance obligation. Maintenance is often outsourced so we also consider the risk to IP, especially when work is performed offshore. Finally we present the consequences to the original creators when IP is segregated into a tax haven.


Intellectual Property Service Model Intellectual Capital Destination Country Transfer Price 
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Copyright information

© Springer-Verlag Berlin Heidelberg 2009

Authors and Affiliations

  1. 1.Professor EmeritusStanford University and MITRE CorporationStanfordUSA

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