Actually Modz, your statement "The patent cannot be valued higher than the COST of the patent." is not true. Patents CAN be valued higher then the Cost of the patent. The cost of the patent is not relevant to the value of the patent. It all depends on what valuation model you use...
'costs incurred in developing technology and securing patent protection have nothing whatsoever* to do with the value of the patent.'
"One can easily spend millions of dollars securing a patent that is worthless, and one can also spend less than ten thousand dollars to secure a patent worth many millions."
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