Intellectual Activity Result ( REI ) is a legal term for the use of an intangible commercial product .
The results of intellectual activity, which in accordance with the current legislation provides legal protection, are objects of intellectual property ( IPO ). The legal protection of the OIC is based on the principle of granting exclusive rights to these objects. The exclusive right is the right of a person to use protected objects at his discretion, including the right to prohibit the use of these objects to other persons if such use does not violate the rights of other copyright holders.
The results of intellectual activity, the legal protection of which is not provided, relate to unprotected intellectual products ( NPCs ).
Content
- 1 Intellectual property
- 2 Unprotected intellectual product
- 3 Negative result of intellectual activity
- 4 Literature
- 5 Links
Intellectual Property
Within the framework of the OIC , rights are allocated to objects of intellectual industrial property , objects combining protected and unprotected information sources , objects of copyright and related rights , as well as rights to means of individualization .
Legal protection of intellectual property objects arises as a result of the implementation of the procedure for securing rights. Legal protection of objects related to other types of rights arises due to the very fact of creating assets and state registration of rights to them can be carried out voluntarily.
For intellectual property, there are two ways to secure the rights to these objects:
- open - by filing a patent ;
- closed - by protecting production secrets (know-how) in a trade secret mode.
The choice in favor of a particular method of legal protection is determined by the possibility of obtaining the maximum commercial benefit to a particular copyright holder.
Intellectual property is reflected in the accounting records of the organization as non-current assets in accordance with the requirements of the accounting provision PBU 14/2007 “Accounting for intangible assets”.
Unguarded Intellectual Product
An unguarded intellectual product ( NPC ) is the result of intellectual activity, which:
- subject to legal protection, but not protected by legal documents drawn up in the manner prescribed by law;
- not subject to legal protection in accordance with the provisions of applicable law.
The results of intellectual activity related to unprotected intellectual products are reflected in the accounting records of the organization as non-current assets in accordance with the requirements of accounting regulation PBU 17/02 “Accounting for expenses for research, development and technological work”.
Negative Intellectual Activity
Due to the creative nature of intellectual activity, its result may be negative. A negative result is understood to mean a result that arose due to circumstances beyond the control of the contractor and which subsequently cannot be used to derive economic benefits. In addition, this result is not a solution to the problem based on the current level of development of science and technology.
The receipt of this result does not mean that the costs associated with its receipt are not economically justified. Expenses for scientific and technical activities that have yielded a negative result may be attributed to losses.
Literature
- Potemkin S.Yu. Accounting and tax accounting in the innovation sphere: from the creation of the results of scientific and technical activities to the use of intellectual property rights . - The exam. - 2011 .-- 239 p. - ISBN 978-5-377-03928-0 . Archived March 4, 2014. Archived March 4, 2014 on Wayback Machine
- regulations