Artificial intelligence is rapidly becoming one of the most valuable assets many organizations own, yet it often remains largely invisible within traditional financial reporting, governance discussions, and investment analysis. Companies invest heavily in proprietary data, machine learning models, algorithms, and AI-enabled systems that create competitive advantage and enterprise value. However, many of these assets continue […]
Intangible assets
Biotech Blues & The Not-So-Hidden Costs of Prior Art: Lessons in Pharma and Psychedelics
| This article was first published on les Nouvelles, March 2026 edition. In the high-stakes biotechnology and pharmaceutical industries, and in their emerging offshoots like the fast-growing psychedelics space, patents are both a cornerstone of innovation and a potential latent source of risk. At the heart of this dynamic lie prior art and freedom-to-operate […]
AI Washing and the Imperative for Board Governance
Disclosure: James E. Malackowski serves as Chief Intellectual Property Officer of J.S. Held LLC and as Advisory Board Chair and cofounder of AIQA Global, LLC, which developed the AIQ Score™ methodology referenced in this article. John A. Hudson and J. Scott Womack are Ocean Tomo professionals working in the J.S. Held Office of the CIPO. […]
What Chief IP Officers Can Learn from the Ocean Tomo Intangible Asset Market Value Study
The Ocean Tomo Intangible Asset Market Value (IAMV) Study provides Chief IP Officers with a practical, data‑driven framework to elevate intellectual property and other intangible assets within their organizations. At a time when economic uncertainty and market volatility dominate executive discussions, the study equips CIPOs to educate senior leadership on the true scale of intangible […]
Ocean Tomo Releases 2025 Intangible Asset Market Value Study Results
Ocean Tomo released an updated Study of Intangible Asset Market Value (IAMV). With this release, the Study now reflects a panel of 50 years of data in the US market. The study examines the components of market value, specifically the role of intangible assets, across a range of global indexes. IAMV is shown as of […]
Protecting Intellectual Property Through AI Governance Frameworks
AI systems are composed of three foundational components: data, compute, and algorithms. As we discuss in AI as IP™, among the three foundational components of AI, data often stands out as the most fundamental and valuable. High-quality, relevant, and contemporaneous data can significantly reduce reliance on complex algorithms and expensive computer resources. In many cases, data […]
AI as IP™: A Framework for Boards, Executives, and Investors
This article is the second installment in our three-part series, Artificial Intelligence as Intellectual Property or “AI as IP™”, which explores how artificial intelligence assets should be treated as a form of intellectual property and enterprise capital. The first article, “A Strategic Framework for the Legal Profession”, explored the legal foundations for recognizing and protecting […]
Increasing Exit Multiples: IP and AI Asset Management in M&A Transactions
| The article was originally published in The M&A Journal, Vol. 24 No. 8. The protection and management of intellectual property (IP) assets and artificial intelligence (AI) resources during company sale processes have evolved from ancillary considerations to critical value drivers that can significantly influence EBITDA valuation multiples and overall transaction success. As we […]