METHOD AND PRACTICE OF ASSESSMENT OF MATERIAL DAMAGE AS A RESULT OF INFRINGEMENT OF INTELLECTUAL PROPERTY RIGHTS BY THE DIRECT CAPITALIZATION METHOD

Abstract

The article proves the relevance of creating a system of legal regulation of intellectual property relations, the formation of mechanisms and tools to prevent illegal use of intellectual property objects. The necessity of methodological approaches and practical aspects of assessing material damage as a result of violation of intellectual property rights are substantiated. The research of scientific categories “losses”, “damage” and “lost profit” in economic and civil law is carried out. The basic signs of the lost profit at infringement of the intellectual property right are proved. The main stages of establishing the fact of lost profits and its evaluation are given. The main approaches to the assessment of lost profit as a result of infringement of intellectual property rights in accordance with national standards for the assessment of property rights and research papers are analyzed. The specifics of estimating the market value of intellectual property objects by the income approach by the direct capitalization method are studied. The general algorithm of calculations is presented. Methodical approaches to calculating the capitalization rate are considered. The economic content of royalties and the main approaches to determining the royalty rate in accordance with national valuation standards are revealed. The author’s results of the research are the practical application of the direct capitalization method in the assessment of material damage as a result of violation of exclusive rights. Methodical approaches to the calculation of the capitalization rate (discount) by the build-up method using an expert-analytical approach are presented. The results are illustrated on practical examples taking into account the specifics of intellectual property rights. The methodical approach to the assessment of the amount of material damage caused to the holder of the copyright object as a result of the duration of the offense for 5 years is substantiated. The market value of exclusive property copyrights is determined on the basis of case materials on the basis of information about the complexity of work on the creation of object, the cost of its creating. The annual income of the right holder from the use of intellectual property rights was estimated. The amount of material damage was determined. The materials used in the forensic activity of the author are presented, and the stages of assessment of material damages as a result of infringement of intellectual property rights by the royalty method on the basis of the collected information-analytical and evidence base for assessment are given.