Ticket 1 Enterprises (firms) field of activity and its main characteristics

Objects of industrial propert Inventions Useful models Industrial prototypes Are there signs for commodities and services Brandname
Objects which are guarded a copyright Computer programs Databases Are there works in the area of science, literature and art Rights for performers, organizations of broadcasting
Other (untraditional) objects Rationalizati on suggestions Now-how Commercial secrets
FORMS OF THE LICENSED PAYMENTS A license is permission on the use of immaterial resource during a certain term for the conditioned reward .Royalty is periodic payments the size of which is set as interest rates to the volume of net sale; to the production cost or in a calculation on unit of the licensed products .Pashual payment non-permanent vinagorodaza right for the use of obektom of license agreement
Intangible Assets (Intangibles) An asset that has no physical substance, such as the protection provided by an insurance policy or goodwill. For determination of cost of separate objects of intellectual property use such basic approaches: Most widespread is expense approach which consists in the calculation of charges on the recreation of immaterial assets. Profitable approach goes out from a prediction, that the economic value of concrete asset on a present moment is predefined the size of profit, which hope to get from the use of asset in the future. Market approach is based on the cost of analogical objects which were realized at the market.


12-variant
1.Analysis and indicators of the use of fixed assets
Fixed assets are part of production funds as facilities of labour, which take part in many production cycles, keep naturally form and cost is carried on the cost of the made products parts as depreciation charges. Fixed assets - Buildings - Contractions - Transmission devices - Machines and equipments - Transport vehicles - Working instruments and economic implement - Long-term planting - Draught and productive animals - Other fixed assets - Library funds - Temporal (untitle) buildings - Natural resources - Inventory container - Articles of renta - Other irreversible tangible assets
After the sphere of the use do fixed capital funds divide on: unproductive, that belong to the immaterial sphere, or further production process. production, that does belong to the sphere of material production.
After the degree of participation in the process of production are production fixed capital funds divided on: active, that does accept the direct participating in a production process, provide the proper volume and quality of products. - passive, that create terms for realization of process of production. Fixed assets lose value as they age. Because they provide long-term income, these assets are expensed differently than other items. Tangible assets are subject to periodic depreciation while intangible assets are subject to amortization.1 A certain amount of an asset's cost is expensed annually. The asset's value decreases along with its depreciation amount on the company's balance sheet. The corporation can then match the asset's cost with its long-term value. The acquisition or disposal of a fixed asset is recorded on a company's cash flow statement under the cash flow from investing activities. The purchase of fixed assets represents a cash outflow (negative) to the company while a sale is a cash inflow (positive). If the asset's value falls below its net book value, the asset is subject to an impairment write-down. This means that its recorded value on the balance sheet is adjusted downward to reflect that it is overvalued compared to the market value.