How to maintain a healthy IP asset

Intellectual property rights are intangible assets, and individuals believe that income can only be recognized if monetary income is obtained after the transfer of intellectual property rights, and income cannot be recognized if it has been held without transfer.

Intellectual property rights are intangible assets, because the income obtained from the transfer of intellectual property rights is the main business income of the science and technology enterprises entering the unit, the auxiliary operating income of the manufacturing enterprises, and the non-operating income of the service enterprises. For example, the right to use patents, trademarks, packaging, brands, technology, scientific and technological services, copyrights and new rights.

It is an intangible asset, and only when it is sold can there be substantial benefits.

If the trademark or certificate is an intangible asset and needs to be evaluated by the brand, if it is a new application, it can be recorded according to the amount spent at the time of application!

It can be done like this. As long as it is estimated that he can bring economic benefits to the enterprise, it can be recorded.

The recorded value is based on the value of the asset acquired and the direct expenses incurred.

Enter intangible assets.

If it is a trademark, it is to add the trademark application fee to the designer's moral fee. The initial value of an intangible asset that is recognized.

The contribution of intellectual property rights should be evaluated, and if the company is the owner of the intellectual property, it can be assessed as an intangible asset.

ISO certification is not an intellectual property, but trademarks can be evaluated.

It seems that there is no other way than asset valuation!

How to Carry Out Patent Planning and Accumulate High-quality Patent Assets" is published by Li Heyu Yuqiu in "Developing Intellectual Property Service Industry and Supporting the Construction of an Innovative Country - Selected Selection of the Third Intellectual Property Forum of the 2012 Annual Conference of the All-China Patent Association (Part II)".

This paper discusses the meaning of patent assets with high jujube quality and the significance of them to enterprises. High-quality patent assets should be the concept of patent portfolio, that is, a collection of patents that have been applied for and granted by forming interrelated and mutually supporting technologies around a specific technology. High-quality patent assets should be reflected in multiple dimensions such as inter-state layout, technical layout, time layout or geographical layout, and are a three-dimensional patent network concept.

The accumulation of high-quality patent assets should be aimed at serving the business strategy of the enterprise, guided by patent value evaluation, and based on patent information and intelligence analysis. The accumulation of high-quality patent assets is of great strategic significance for maximizing the value of the company's innovation achievements and enhancing the core competitiveness of the enterprise.

Accounting Standard for Business Enterprises No. 6 - Intangible Assets.

Article 16 An enterprise shall analyze and judge the useful life of an intangible asset when it acquires it.

If the useful life of an intangible asset is limited, the number of years of such useful life or the amount of output constituting the useful life or other similar units of measurement shall be estimated; Where it is impossible to foresee the period during which the intangible asset will bring future economic benefits to the enterprise, it shall be regarded as an intangible asset with an indefinite useful life.

Article 17 The amortizable amount of intangible assets with a limited useful life shall be systematically and reasonably amortized during the useful life.

An enterprise shall amortize intangible assets from the time when the intangible assets are available for use to the time when they are no longer recognized as intangible assets.

The amortization method of intangible assets chosen by the enterprise should reflect the way in which the enterprise expects to consume the intangible assets in the future economic benefits. If the consumption method cannot be reliably determined, the straight-line method shall be used for amortization.

The amortization amount of intangible assets shall generally be included in profit or loss for the current period, unless otherwise provided by other accounting standards.

Article 18 The amortizable amount of intangible assets that have been omission is the amount after deducting the residual value from the recorded value, and if the provision for impairment of intangible assets has been made, the amount of impairment provision that has been withdrawn shall also be deducted. Except in any of the following cases, the residual value of an intangible asset with a limited useful life shall be regarded as a zero brigade.

First, a third party undertakes to purchase the intangible asset at the end of its useful life;

Second, residual value information can be obtained from the active market, and the market is likely to exist at the end of the useful life of the intangible asset.

Article 19 Intangible assets with indefinite useful lives shall not be amortized.

Article 20 The impairment of intangible assets shall be handled in accordance with the provisions of Accounting Standards for Business Enterprises No. 8 - Asset Impairment.

Article 21 An enterprise shall, at least at the end of each year, review the useful life of intangible assets with a limited useful life and the way in which future economic benefits will be consumed. If the expected useful life of an intangible asset and the expected consumption of future economic benefits are different from previous estimates, the amortization period and amortization method should be changed.

Enterprises should review the useful life of intangible assets with indefinite useful lives in each accounting period. If there is evidence that the useful life of an intangible asset is limited, its useful life should be estimated and treated in accordance with the provisions of this Code.

The whole process from the beginning of entering the market to being eliminated by the market.

The whole process from the beginning of entering the market to being eliminated by the market.

Let's see what others have to say.

In kind, also known as tangible assets, capital contribution in kind refers to the use of buildings, plants, machinery and equipment, fuel, raw materials or other materials, means of transportation and other items with value and use value as capital contribution. The creation of a guarantee or the leasing of another person's physical object shall not be used as a capital contribution. If the shareholder contributes capital in kind, the asset appraisal must be carried out.

According to Article 27 of the Company Law, when a company is established, shareholders may make capital contributions in monetary terms, as well as non-monetary assets that can be valued in monetary terms and can be transferred in accordance with the law, such as physical objects, intellectual property rights, land use rights, etc.; However, there is an exception for property that is not allowed to be used as capital contribution as stipulated by laws and administrative regulations.

The non-monetary property used as capital contribution shall be appraised and verified, and the property shall not be overvalued or undervalued. Where laws and administrative regulations have provisions on appraisal valuation, follow those provisions.

When the capital is actually received, it is treated as follows according to the amount of money received and the value of the assets received (trademark registration process and fees).

Borrow: Bank deposits (monetary contributions).

Fixed assets (asset negotiated price + related taxes).

Inventory items (inventory negotiated price).

Tax payable – VAT (input tax).

Credit: Paid-in capital (amount of registered capital).

Capital Reserve - Capital premium (the sum of the above assets in excess of the registered capital).

Therefore, for the investor, the inventory should be calculated and paid VAT when invested; At the same time, if the investee, i.e. the new company, is a general VAT taxpayer and meets the deduction conditions, the corresponding VAT on the inventory can be deducted as input.

In addition, if the fixed assets fall within the scope of VAT, the investor is also required to pay VAT when investing. However, for the investee, the VAT input corresponding to the fixed assets shall not be deducted, and shall be used as a component of the asset cost to increase the book value of the asset.

After receiving each asset, the fixed assets shall be depreciated according to the corresponding method, and the inventory goods shall be accounted for accordingly according to the purpose of use.

a. Conduct a resignation conversation, ask employees to sign a confidentiality agreement, prohibit employees, and change passwords.

Intellectual property rights, also known as intellectual property rights, refer to the property rights enjoyed by the right holder over the fruits of intellectual labor created by the right holder, which are generally only valid for a limited period of time. Intellectual creations such as inventions, literary and artistic works, as well as signs, names, images and designs used in commerce, can be considered intellectual property rights as intellectual property rights owned by an individual or organization.

Key features: First, intellectual property is an intangible property. Second, intellectual property has the characteristics of exclusivity, and third, intellectual property has the characteristics of temporality.

Fourth, intellectual property has the characteristics of regionality. Fifth, the acquisition of most intellectual property rights requires legal procedures, such as the acquisition of trademark rights, which need to be registered.

Intellectual property is the ownership of the results of intellectual labor, which is an exclusive right granted to qualified authors and inventors or owners of results for a certain period of time in accordance with the laws of various countries.

Intellectual property rights, also known as "intellectual property rights", refer to "the property rights enjoyed by the right holder to the fruits of intellectual labor created by the right holder", which are generally only valid for a limited period of time. Intellectual creations of all kinds, such as inventions, literary and artistic works, as well as signs, names, images and designs used in commerce, may be considered intellectual property owned by a person or organization. According to Professor Mark Lemley of Stanford Law School, the widespread use of the term "intellectual property" came into existence after the establishment of the World Intellectual Property Organization in 1967.

The characteristics of the property properties are as follows:

The status of the subject is equal.

In terms of the status of the subject, the subject status of some property relations is unequal and there is a subordinate relationship between them; Some property relations are equal in subject status and have no subordinate relationship with each other. The former, such as fiscal and taxation relations, is commonly known as vertical economic relations; The latter, such as the borrowing relationship, is commonly known as the horizontal economic relationship. Only property relations with equal status of subjects are the object of adjustment of the civil law.

The parties voluntarily occur.

Some property relations occur according to the subject's own will, and some are not voluntarily occurring by the subject, and the subject status of the property relationship adjusted by the civil law is equal, and neither party can impose its own will on the other party, so this kind of property relationship is generally established by the subject on a voluntary basis.

Governed by the law of value.

Since most of the property relations between equal subjects are established by the parties according to their own wishes based on their own interests, they generally follow the law of value. Because of this, most of the property relations regulated by the civil law are equivalent and remunerated.

It is the land that is inherited ... Basically...