Step 3. Prioritize Analysis Results Relative to the Future Entities Business Plans.   Depending on the size of the transaction, the amount of intellectual property may require the future entity’s management team to focus on only certain product lines or other high-priority items.  When the future entity’s management team seeks to continue deriving income from mature product line with expired patent coverage, the analysis will focus on valuing trademarks. When a patent exists and will be asserted, a detailed analysis of the protection is particularly relevant to maintain a legal monopoly or block others from producing a competing product line. Market forces may also affect the priority assigned to various types of intellectual property involved in the transaction.  For large entities that are conducting a merger or acquisition of another large entity, one realistically has to limit the number of products which are mapped in the manner of Step 2. A good rule of thumb is that 20% of the products produce 80% of a company’s revenues and profits. As a practical consideration mapping only the top 20% of the most profitable products is a realistic way to approach large acquisition and mergers.