This
post from Philip Brooks points to an article written by "J. Timothy Cromley, CPA, for the American Institute of Certified Public Accountants (AICPA) about the '20 Steps for Pricing a Patent.' He is an accredited senior appraiser in business valuations, a professional engineer and a registered U.S. patent attorney providing professional business valuation services for the Valuation Advisory Services Group of JPMorgan Chase & Co. "