The price tags attached to intangible assets such as patents and startup companies can reach hundreds of millions or billions of dollars and thereÕs a misconception in the general public that these figures are the result of some form of black magic or insanity emanating from Silicon Valley. However, for those of us involved in negotiating transactions, where buyers acquire intangible assets such as patents and startup shares, the prices offered by buyers, and the prices ultimately accepted by sellers, are based on surprisingly solid foundations. This book describes the techniques used to assess real-world valuations of technology-oriented assets and explains how the prices offered by buyers looking to acquire the ideas and productions of inventors, creators, developers and entrepreneurs can be predicted with some accuracy.