Is copyright an intangible asset?
Copyright is an intangible asset.
Definition of intangible assets
Intangible assets refer to those owned or controlled by an enterprise An identifiable non-monetary asset that has no physical form. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights. or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.
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Intangible assets include social intangible assets and natural intangible assets
Among them, social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, franchises rights, land use rights, etc.; natural intangible assets include natural gas and other natural resources that have no physical form
(1) Patent rights: refers to the exclusive rights granted by the national patent authority to applicants for inventions and creations within the statutory period, including invention patent rights. Utility model patent rights and design patent rights.
(2) Non-patented technology: also called proprietary technology Technology refers to various technologies and know-how that are not known to the outside world, should be used in production and business activities, do not enjoy legal protection, and can bring economic benefits.
(3) Trademark right: refers to the trademark The right to use a specific name or pattern on a specified type of goods or products.
(4) Copyright: The producer has no right to his or her creation Literary, scientific and artistic works enjoy certain special rights by law.
(5) Franchise: also known as business franchise Rights, exclusive rights, refer to the right of an enterprise to operate or sell a specific product in a certain area or the right of an enterprise to accept the use of its trademark, trade name, technical secrets, etc. by another enterprise.
(6) Land use rights: refers to the state allowing an enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period of time.
(7) Business secrets
What are intangible assets
Intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, franchises, land use rights, etc.; natural intangible assets include natural gas and other natural resources that do not have physical physical form, etc.
(1) Patent rights: refers to the national patent supervisor The agency shall grant applicants for invention-creation patents the exclusive rights to their inventions and creations within the legal period in accordance with the law, including invention patent rights, utility model patent rights and design patent rights.
(2) Non-patented technology: also known as proprietary technology, refers to technology that is not known to the outside world and is Various technologies and know-how that should be used in production and business activities, do not enjoy legal protection, and can bring economic benefits.
(3) Trademark right: refers to the right to use a specific name or pattern exclusively on a specified type of goods or products. p>
(4) Copyright: The producer’s literary, scientific and artistic rights to his creation Certain legal rights enjoyed by a workspecial rights.
(5) Franchise: also known as business franchise Rights, exclusive rights, refer to the right of an enterprise to operate or sell a specific product in a certain area or the right of an enterprise to accept the use of its trademark, trade name, technical secrets, etc. by another enterprise.
(6) Land use rights: refers to the national permission An enterprise has the right to develop, utilize and operate state-owned land within a certain period of time.
(7) Business secrets
So as mentioned above, copyright is an intangible asset. There are also many types of assets. Only by knowing these most basic accounting information can we have some guidance for our future work. The editor of Legal Savior Network has collected these information for you. I hope it can help everyone! If you have any questions If you have any questions, please feel free to consult a lawyer on this website.
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