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1 copyright agreement
юр. = copyright licence -
2 copyright agreement
СМИ: авторский договор -
3 copyright agreement
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4 copyright agreement
• tekijänoikeussopimus -
5 copyright agreement
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6 copyright
1) авторське право; видавниче право; право літературної власності; право передруку; право постановки ( твору)2) забезпечувати авторське ( видавниче) право•copyright and neighboring rights — = copyright and neighbouring rights авторські і суміжні права
- copyright agencycopyright and neighbouring rights — = copyright and neighboring rights
- copyright agreement
- copyright application
- copyright book
- copyright claimant
- copyright date
- copyright edition
- copyright expert
- copyright holder
- copyright in design
- copyright in industrial design
- copyright infringement
- copyright infringement action
- copyright infringer
- copyright law
- copyright laws
- copyright lawyer
- copyright limitations
- copyright notice
- copyright office
- copyright owner
- copyright proprietor
- copyright-protected
- copyright protection
- copyright protection act
- copyright protection law
- copyright reserved
- copyright royalties
- copyright statute
- copyright system
- copyright to new technologies
- copyright violation -
7 copyright
(©)n юр. авторське право; видавниче право; право на видання; копірайт; a захищений авторським правом; v забезпечувати/забезпечити авторське правовиключне право, яке має автор чи митець на відтворення, публікацію, виставлення напоказ, записування або виконання літературного, мистецького, музичного чи ін. оригінального твору; ♦ авторське право захищається відповідно до норм законодавчого акту чи загального права і є видом інтелектуальної власності (intellectual property) та зараховується до категорії нематеріальних активів (intangible assets)═════════■═════════ad interim copyright тимчасове авторське право; artistic copyright авторське право на мистецький твір; common-law copyright авторське право на засадах загального права; international copyright міжнародне авторське право; literary copyright авторське право на літературний твір; statutory copyright встановлене законом авторське право═════════□═════════a breach of copyright порушення авторського права; an infringement of copyright порушення авторського права; copyright act закон про авторське право; copyright agreement угода про авторське право; copyright deposit депонування з охороною авторського права; copyright design зразок з авторським правом • композиція з авторським правом • проект з авторським правом; copyright library бібліотека-депозитор з охороною авторського права; copyright notice повідомлення про авторське право; copyright protection захист авторського права; out of copyright прострочене авторське право; to be in copyright мати авторське право; to hold copyright бути власником авторського права; to own copyright бути власником авторського права; under copyright відповідно до норм авторського праваcopyright ‡ A. assets¹ (383)* * * -
8 copyright licence
юр. авторский договор, договор на передачу авторских прав (соглашение между владельцем объекта авторского права и лицом, согласно которому последний получает право распространения определенного количества копий данного объекта на определенной территории)Syn:See: -
9 Agreement on Trade-Related Aspects of Intellectual Property Rights
док.сокр. TRIPs, TRIPs Agreement, Agreement on TRIPs межд. эк. Соглашение по аспектам прав интеллектуальной собственности, связанным с торговлей; Соглашение по торговым аспектам прав интеллектуальной собственности, Соглашение (по) ТРИПС (международное соглашение, направленное на защиту прав интеллектуальной собственности, в том числе авторских прав, патентных прав, а также прав на торговые марки и указание мест происхождения, промышленные образцы, топологию интегральных микросхем и коммерческую тайну; страны-участницы соглашения обязались модифицировать национальное законодательство с целью обеспечения адекватной защиты прав на интеллектуальную собственность, в частности, с целью предотвращения торговли поддельными товарами; соглашение было подписано в 1994 г. в рамках Уругвайского раунда многосторонних переговоров под эгидой ГАТТ, вступило в силу в 1995 г.)See:trade-related aspects of intellectual property rights, intellectual property, copyright, patent 1. 1), trademark, geographical indication, industrial design, integrated circuit layout, trade secret, General Agreement on Tariffs and Trade, Treaty on Intellectual Property in Respect of Integrated Circuits, Uruguay Round, industrial property, counterfeit goods, compulsory licensingАнгло-русский экономический словарь > Agreement on Trade-Related Aspects of Intellectual Property Rights
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10 copyright license agreement
юр. = copyright licenceАнгло-русский экономический словарь > copyright license agreement
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11 infringement
noun infracción, violacióntr[ɪn'frɪnʤmənt]1 (of law, rule, etc) infracción nombre femenino, transgresión nombre femenino, violación nombre femenino; (of copyright, agreement) violación nombre femenino; (of rights, liberty) violación nombre femenino, usurpación nombre femenino, abuso; (of privacy) invasión nombre femeninoinfringement [ɪn'frɪnʤmənt] n1) violation: violación f (de la ley), incumplimiento m (de un contrato)2) encroachment: usurpación f (de derechos, etc.)n.• infracción (Jurisprudencia) s.f.• violación s.f.ɪn'frɪndʒməntcount & mass nouna) ( of law) contravención f, violación f; ( of contract) incumplimiento m; ( Sport) falta fb) ( of rights) violación f[ɪn'frɪndʒmǝnt]N [of law, rule] infracción f, violación f ; [of rights] violación f ; (Sport) falta f* * *[ɪn'frɪndʒmənt]count & mass nouna) ( of law) contravención f, violación f; ( of contract) incumplimiento m; ( Sport) falta fb) ( of rights) violación f -
12 infringe
in'frin‹(to break (a law etc) or interfere with (a person's freedom or rights).) infringir, violartr[ɪn'frɪnʤ]1 (law, rule, etc) infringir, transgredir, violar; (copyright, agreement, etc) no respetar; (liberty, rights) violar, usurparintransitive verb to infringe on / upon1 (rights) usurpar, abusar; (privacy, territory) invadir: infringir, violarinfringe vito infringe on : abusar de, violarv.• infringir (Jurisprudencia) v.• violar v.ɪn'frɪndʒ
1.
transitive verb \<\<contract\>\> no cumplir (con), incumplir; \<\<treaty/rule\>\> infringir*, transgredir, violar
2.
vi[ɪn'frɪndʒ]to infringe ON o UPON something — violar algo
1.VT [+ law, rights, copyright] infringir, violar2.VIto infringe (up)on — [+ sb's rights, interests, privacy] violar
* * *[ɪn'frɪndʒ]
1.
transitive verb \<\<contract\>\> no cumplir (con), incumplir; \<\<treaty/rule\>\> infringir*, transgredir, violar
2.
vito infringe ON o UPON something — violar algo
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13 international
прил.1) общ. международный; интернациональный (связанный с двумя или более странами, относящийся к нескольким странам, происходящий при участии нескольких стран или их представителей)international peace — международный мир, мир во всем мире
Syn:See:International Accounting Standards, international adjudication, international administration, international administrative law, international affairs, international agency, international agreement, international arbitrage, international arbitration, International Baccalaureate, International Bank Account Number, international bill of exchange, international bond, international borrowing and lending, international business, international business administration, international capital flows, international cartel, international commerce, international commercial arbitration, international commercial law, international commodity agreement, international commodity body, international company, International Comparison Program, international competition, international competitive bidding, international competitiveness, international competitor, International Conference on Financing for Development, international contract, international cooperation, international copyright, international corporation, international credit, International Data Base, international dealer, international debt, international deficit, international delinquency, international department, International Depositary Receipt, International Depository Receipt, international development bank, international diplomacy, international distortion, international diversification, international division, international division of factors, international division of labour, international divorce, international economics, international equity, international equity fund, international exchange ratio, international extradition, international factor movements, international factoring, international finance, international finance subsidiary, international financial institution, international financial system, international firm, international fund, international institution, international investment, international investment position, international investor, international jurist, international labour migration, international law, international leasing, international legal capacity, international liquidity, international load line, international macroeconomics, international management, international market, international marketer, international marketing, international marketing environment, international microeconomics, international migration, international monetary arrangement, international monetary cooperation, international monetary economics, international monetary order, international monetary reform, international monetary reserves, international monetary system, international multimodal transport, international mutual fund, international name, international order, international organization, international payments, international policy coordination, international politics, international private law, international promissory note, international public law, international relations, international reserve currency, international reserve system, international reserves, international sale, international sales contract, international securities, International Securities Identification Number, international standard, International Standard Audiovisual Number, International Standards of Accounting and Reporting, International Standards on Auditing, international surplus, international technology transfer, international tender, international terrorism, international trade, international trademark, international trading company, international transportation, international travel, International Atomic Energy List, International Banking Act, International Bovine Meat Agreement, International Coffee Agreement, International Commercial Terms, International Dairy Arrangement, International Emergency Economic Powers Act, International Financial Reporting Standards, International Gold Pool, International Grains Agreement, International Industrial List, International Maritime Dangerous Goods Code, International Market Insight, International Merchandise Trade Statistics, International Munitions List, International Olive Oil Agreement, International Rules for the Interpretation of Trade Terms, International Safety Management Code, International Standard Classification of Occupations, International Standard Industrial Classification of all Economic Activities, International Sugar Agreement, International Traffic in Arms Regulations, International Wheat Agreement, International Accounting Standards Board, International Accounting Standards Committee, International Accreditation Forum, International Actuarial Association, International Advertising Association, International Air Transport Association, International Anticounterfeiting Coalition, International Association for Feminist Economics, International Association for Financial Planning, International Association for Insurance Law, International Association for Research in Income and Wealth, International Association for the Protection of Industrial Property, International Association for the Protection of Intellectual Property, International Association for the Study of Insurance Economics, International Association of Administrative Professionals, International Association of Book-keepers, International Association of Classification Societies, International Association of Financial Executives Institutes, International Association of Insurance Supervisors, International Association of Mutual Insurance Companies, International Association of Political Science, International Atomic Energy Agency, International Auditing and Assurance Standards Board, International Auditing Practices Committee, International Bank for Reconstruction and Development, International Banking Facility, International Broadcasting Bureau, International Bureau for the Protection of Intellectual Property, International Centre for Settlement of Investment Disputes, International Chamber of Commerce, International Civil Aviation Organization, International Cocoa Organization, International Coffee Organization, International Confederation of Free Trade Unions, International Congress of Accountants, International Congress of Actuaries, International Convention for Safe Containers, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting 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Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting 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Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Conference on Financing for Development, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations, International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations2) общ. международный (распространенный, действующий за пределами национальных границ)See:
* * *
international settlements межгосударственные расчеты, осуществляемые центральными банками. -
14 breach
I [briːtʃ]1) dir. (infringement) (by breaking rule) infrazione f.; (by failure to comply) inadempienza f.; (of copyright, privilege) violazione f.security breach — (of official secret) attentato alla sicurezza nazionale
to be in breach of — violare [law, agreement]
2) mil. breccia f. (anche fig.)3) (in relationship) rottura f.••II [briːtʃ]to step into the breach — tappare un buco, coprire un posto vacante
1) aprire una breccia in [ defence]2) fig. infrangere [ rule]* * *[bri: ] 1. noun1) (a breaking (of a promise etc).) il venir meno2) (a gap, break or hole: a breach in the castle wall; a breach in security.) breccia, varco2. verb(to make an opening in or break (someone's defence).) aprire una breccia* * *[briːtʃ]1. n2) (gap: in wall) apertura, varco, Mil breccia, (estrangement) rottura2. vt(defences) far breccia in* * *I [briːtʃ]1) dir. (infringement) (by breaking rule) infrazione f.; (by failure to comply) inadempienza f.; (of copyright, privilege) violazione f.security breach — (of official secret) attentato alla sicurezza nazionale
to be in breach of — violare [law, agreement]
2) mil. breccia f. (anche fig.)3) (in relationship) rottura f.••II [briːtʃ]to step into the breach — tappare un buco, coprire un posto vacante
1) aprire una breccia in [ defence]2) fig. infrangere [ rule] -
15 United Nations Educational, Scientific and Cultural Organization
орг.сокр. UNESCO межд. эк. Организация Объединенных Наций по вопросам образования [просвещения\], науки и культуры, ЮНЕСКО (специализированное агентство ООН; основная цель организации — содействие миру и безопасности путем упрочнения международного сотрудничества в области образования, науки и культуры; создана в 1946 г.; по состоянию на начало 2007 г. в ЮНЕСКО были представлены 192 страны, обладающие статусом государства-члена ЮНЕСКО, и 6 стран, обладающих статусом ассоциированных членов)See:United Nations Organization, Universal Copyright Convention, Agreement on the Importation of Educational, Scientific and Cultural Materials, Agreement on the Importation of Educational, Scientific and Cultural Materials, United Nations Organization, Agreement on the Importation of Educational, Scientific and Cultural MaterialsАнгло-русский экономический словарь > United Nations Educational, Scientific and Cultural Organization
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16 Berne Convention for the Protection of Literary and Artistic Works
док.пат. Бернская конвенция об охране литературных и художественных произведений (устанавливает обязанности стран-участниц по охране авторских прав на литературные и художественные произведения; подписана в 1886 г. в Берне; конвенция входит в число стандартов, которые должны соблюдаться в рамках Соглашения по аспектам прав интеллектуальной собственности, связанным с торговлей)Syn:See:Англо-русский экономический словарь > Berne Convention for the Protection of Literary and Artistic Works
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17 GPL
1) General (GNU) Public License - общая открытая лицензия, лицензия Фонда свободного ПО, лицензия GPLлицензионное соглашение (одно из нескольких существующих), регулирующее распространение свободного ПО, в частности Linux."Richard Stallman also wrote the Free Software Manifesto, and the Free Software copyright license-the GPL" (Linus Torvalds). — Ричард Столман написал также Манифест свободного ПО и предложил Лицензию на копирайт свободно распространяемого ПО - GPL см. тж. CLA, copyleft, copyright, ELA, EULA, FSF, MLA, MLP, MOLP, nondisclosure agreement, UCC
2) см. general-purpose languageАнгло-русский толковый словарь терминов и сокращений по ВТ, Интернету и программированию. > GPL
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18 infringement
nнарушение, несоблюдение
- copyright infringement
- gross infringement
- law infringement
- patent infringement
- unintentional infringement
- infringement of an agreement
- infringement of conditions
- infringement of the constitution
- infringement of a contract
- infringement of a copyright
- infringement of a law
- infringement of an obligation
- infringement of a patent
- infringement of a patent right
- infringement of quotas
- infringement of registration
- infringement of a right
- infringement of rules
- infringement of tax legislation
- infringement of territorial sovereignty
- infringement of a trademark
- infringement of a treatyEnglish-russian dctionary of contemporary Economics > infringement
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19 infringe
infringe [ɪn'frɪndʒ]∎ to infringe copyright enfreindre les lois de copyright∎ to infringe on or upon empiéter sur -
20 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time
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