Hi everyone,
A depreciation rate of 15% is widely used for patents’ stock (Hall et al 2005; Blind et al 2021; Lach 1995; Milani and Neumann 2022). What are the corresponding depreciation rates for trademarks’ stock and industrial designs' stock?
In the case of trademarks, I observe either 0% (Sandner and Block 2011) or 15% (Castaldi and Dosso 2020).
Thank you in advance!
Apostolos Vetsikas ,
Trademark dynamics are different than patents. Patents expire and therefore it's value depreciates, since the benefit of protection diminishes with time. Trademark expiration reasons are due mostly because there is abandonment or lack of process following. I do find the dynamics of trademarks described in the last two paragraphs in page 2115 of [1] are reasonable to assume.
Hope this helps
[1] Pozdnyakov, Y. V., Zoryana, S., & Tetiana, G. (2020). Price-forming factors choice grounding at intangible assets with negative depreciation independent valuation/appraising. Independent Journal of Management & Production, 11(6), 2112-2139. available at: http://www.paulorodrigues.pro.br/ojs/ijmp/index.php/ijmp/article/download/1170/1482
