Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 45.
78. lappuse
... amortization program , patents and patent rights expire and the asset value together with the contra accu- mulated amortization provision should be retired from the books of account . The holder's records should be such that the account ...
... amortization program , patents and patent rights expire and the asset value together with the contra accu- mulated amortization provision should be retired from the books of account . The holder's records should be such that the account ...
79. lappuse
... amortization period related to the patent's economic or useful life be employed to avoid carrying amortization expense into periods beyond those to which the patent rights produce financial benefits . In such cases the economic or ...
... amortization period related to the patent's economic or useful life be employed to avoid carrying amortization expense into periods beyond those to which the patent rights produce financial benefits . In such cases the economic or ...
81. lappuse
... Amortization Scheduling Once the amortization treatment of a particular patent or patent right has been determined , a schedule should be pre- pared which will indicate the amortization provision for each calendar year during which it ...
... Amortization Scheduling Once the amortization treatment of a particular patent or patent right has been determined , a schedule should be pre- pared which will indicate the amortization provision for each calendar year during which it ...
Saturs
CHAPTER | 3 |
PATENT PROSECUTION EXPENSES | 35 |
PATENT INFRINGEMENT AND LITIGATION EXPENSES | 49 |
Autortiesības | |
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acquired amortization schedule amount assignment award capital asset capital gains treatment charges Circuit claims Commissioner of Internal Company Comr contract control accounts corporation Court of Appeals damages decided decision deduction depreciation determined District Court entitled to capital exclusive license exclusive right expenditures expenses fees filed granted gross income holder included income tax incurred infringement interest Internal Revenue Code Internal Revenue Service invention inventor involved Judge license agreement licensor litigation loss manufacture materials ment method months nonresident alien ordinary income overhead paid patent application patent attorneys patent prosecution patent rights patents and patent patents issued payments period petitioner plaintiff production profits projects Pyrene received record reduction to practice research and development Revenue Act royalties salaries sale or exchange sell subsection substantial rights supra Tax Court tax purposes taxable taxpayer tion trade or business transaction transfer unit media United USPQ