Intangibles

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Intangibles LEAD 6100 Measurement Concepts & Analysis January 24th, 2016

The first intangible I have chosen is determining the impact of using co-branded graphics, printing of the Toyota and Lexus logos on all service part packaging. How does it impact our customers? Are the customers aware that Lexus is the luxury division of Toyota? Do the co-branded graphics hinder or prevent grey/black market part sales? As for the method I suggest using random sampling from Toyota dealerships throughout the network for determining customer awareness of Lexus affiliation with Toyota. In regards to the grey/black market parts sales I am thinking of tracking the number of incidents since the implementation of the graphics to see if there is any fluctuation. Based on data from our legal department has there been any increases or decreases in identifying grey/black market sales since the packaging change was implemented. If so, were any of the new packaging specs involved? The second intangible that I selected is determining the value of a packaging spec paten. How does an organization like Toyota determine the value of a patented packaging spec? The patented packaging design has been proven to be successful with protecting the part(s) thus reducing damage claims. So in theory the dollar amount of damage claims prior to implementing the packaging spec could be used as a baseline. For example if damage dollars were equivalent to $100,000 and after the packaging spec was implemented the damage dollars declined to $10,000 I could estimate the value of the patent to be $90,000. Another way to measure the value of a patent would be to assess the market value. Is there another company that is interested in purchasing a license to use the patented packaging spec? Another intangible that I consider to be difficult to measure is daily functions performed…...

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