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1 tax on patents
English-russian dctionary of contemporary Economics > tax on patents
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2 tax
1. nналог, сбор; пошлина
- accrued tax
- accumulated-earnings tax
- accumulated profits tax
- ad valorem tax
- advance tax
- advance corporate tax
- advertising tax
- alcohol tax
- alcoholic beverage tax
- amusement tax
- annual tax
- assessed tax
- average tax
- back tax
- bequest tax
- beverage tax
- bill tax
- bills of exchange tax
- budgeted taxes
- building tax
- business tax
- capital tax
- capital acquisition tax
- capital gains tax
- capital transactions tax
- capital transfer tax
- capital yield tax
- capitation tax
- car tax
- cargo tax
- cascade tax
- chain-store tax
- company income tax
- compensating tax
- complementary tax
- concession tax
- consumption tax
- conveyance tax
- corporate tax
- corporate income tax
- corporate profit tax
- corporation tax
- corporation income tax
- court taxes
- death tax
- death and gift tax
- defence tax
- deferred taxes
- deferred income taxes
- degressive tax
- delinquent tax
- direct tax
- discriminatory tax
- dividend withholding tax
- documentary stamp tax
- domestic tax
- donor's tax
- double tax
- earned income tax
- employment tax
- entertainment taxes
- environmental tax
- equalization tax
- estate tax
- excessive tax
- excess profits tax
- exchange tax
- excise tax
- export tax
- federal tax
- fixed assets tax
- flat tax
- flat rate tax
- foreign exchange tax
- foreign trade tax
- foreign withholding tax
- franchise tax
- gambling tax
- gasoline tax
- general property tax
- general sales tax
- gift tax
- graded tax
- graduated tax
- graduated income tax
- graduated poll tax
- green tax
- gross income tax
- gross profits tax
- gross receipts tax
- head tax
- hidden tax
- highway tax
- immovable property tax
- immovable property gains tax
- immovable property transfer tax
- import tax
- import equalization tax
- import turnover tax
- imposed tax
- income tax
- income tax on corporations
- income tax on individuals
- income tax on shareholders
- indirect tax
- industrial and commercial profits tax
- inheritance tax
- insurance tax
- land tax
- land-value tax
- legacy tax
- legal entity tax
- licence tax
- liquor tax
- local taxes
- long-term capital gains tax
- lump-sum tax
- luxury tax
- matured tax
- maximum tax
- minimum tax
- mortgage tax
- motor vehicle tax
- multiple stages tax
- multistage cumulative turnover tax
- municipal taxes
- national tax
- negative income tax
- net wealth tax
- net worth tax
- normal tax
- nuisance tax
- occupational tax
- oil tax
- one-time tax
- oppressive taxes
- outlay taxes
- output tax
- pay-as-you-earn tax
- pay-as-you-go tax
- payroll tax
- penalty tax
- per capita tax
- personal property tax
- poll tax
- pollution tax
- premium taxes
- profits tax
- progressive tax
- prohibitive tax
- property tax
- proportional tax
- provincial tax
- provisional tax
- public tax
- purchase tax
- pyramidal tax
- real estate tax
- real property tax
- real property transfer tax
- realty transfer tax
- receipts tax
- regressive tax
- remittance tax
- repressive tax
- resource tax
- retail sales tax
- retained profits tax
- revaluation tax
- revenue tax
- road taxes
- sales tax
- sales and turnover tax
- schedular tax
- securities tax
- security tax
- self-employment tax
- separate tax
- service tax
- severance tax
- short-term capital gains tax
- sin tax
- single tax
- social security tax
- specific tax
- spendings tax
- stamp tax
- state tax
- state excise taxes
- stock exchange turnover tax
- stockhoder's tax
- stock transfer tax
- sumptuary tax
- supplementary tax
- tonnage tax
- trade tax
- transaction tax
- transfer tax
- turnover tax
- underlying tax
- undistributed profit tax
- unpaid tax
- use tax
- value-added tax
- wage tax
- wealth tax
- wholesale sale tax
- windfall profits tax
- withholding tax
- withholding tax on dividends
- withholding tax on savings
- tax at source
- tax in kind
- tax on cargo
- tax on corporation
- tax on dividends
- tax on excess profits
- tax on gross receipts
- tax on gross revenue
- tax on importation
- tax on the income
- tax on inheritance
- tax on interest income
- tax on international transactions
- tax on land
- tax on motor vehicles
- tax on patents
- tax on personal income
- tax on profits
- tax on purchase of a motor vehicle
- tax on savings
- tax on stock exchange dealings
- tax on trade
- tax chargeable on the income
- tax due
- taxes levied at a flat rate
- tax payable
- tax withheld
- after taxes
- before taxes
- exempt from taxes
- free of taxes
- liable to tax
- subject to tax
- abate a tax
- abolish a tax
- apply taxes
- assess a tax
- be exempt from taxes
- be liable to tax
- calculate tax on profits
- charge a tax
- collect taxes
- compute a tax
- cut down taxes
- decrease taxes
- deduct taxes
- deduct taxes at source
- defer taxes
- dodge taxes
- evade taxes
- exempt from taxes
- impose a tax
- increase taxes
- kick against taxes
- lay a tax
- levy a tax
- lower a tax
- pay a tax
- raise taxes
- rebate a tax
- recover a tax
- reduce taxes
- reform taxes
- relieve from taxes
- remit taxes to appropriate authorities
- withhold taxes2. attr.
- tax abatement
- tax accruals
- tax arrears
- tax assessment form
- tax audit
- tax bracket
- tax declaration
- tax delinquency
- tax divide
- tax fraud
- tax offence
- tax rate
- tax rebate
- tax receipts
- tax return
- tax roll
- tax status
- tax treatment
- tax yield3. v
- tax at source
- tax capital gains
- tax capital gains realized on the disposal of immovable property
- tax income -
3 tax on a patents
Экономика: патентная пошлина -
4 exchange
1. n1) обмен2) размен (денег)6) биржа7) коммутатор
- American Stock Exchange
- bank exchange
- Baltic Exchange
- Baltic Mercantile and Shipping Exchange
- cash currency exchange
- Chicago Board Options Exchange
- Coffee, Sugar and Cocoa Exchange
- commercial exchange
- commodity exchange
- corn exchange
- cotton exchange
- curb exchange
- currency exchange
- currency-free exchange
- direct exchange
- direct exchange of commodities
- dollar exchange
- domestic exchange
- employment exchange
- equal exchange
- equivalent exchange
- established stock exchange
- external exchange
- fair exchange
- financial futures exchange
- foreign exchange
- foreign trade exchange
- forward exchange
- free exchange
- free exchange of currency
- freely convertible exchange
- freight exchange
- fruitful exchange
- futures exchange
- goods exchange
- grain exchange
- indirect exchange
- intermodal exchange
- international exchange
- international commodity exchange
- labour exchange
- like-kind exchange
- London Commodity Exchange
- London Metal Exchange
- London Stock Exchange
- long exchange
- lumber exchange
- merchandise exchange
- metal exchange
- monetary exchange
- money exchange
- mutual exchange
- national securities exchange
- National Stock Exchange
- New York Commodity Exchange
- New York Cotton Exchange
- New York Futures Exchange
- New York Insurance Exchange
- New York Mercantile Exchange
- New York Stock Exchange
- nominal exchange
- nonequivalent exchange
- official exchange
- patent exchange
- pegged exchange
- produce exchange
- reciprocal exchange
- recognized exchange
- recognized investment exchange
- registered exchange
- reinsurance exchange
- shipping exchange
- short exchange
- specialized exchange
- stock exchange
- tax-deferred exchange
- tax-free exchange
- technological exchange
- trade exchange
- two-way exchange
- unequal exchange
- variable exchange
- wool exchange
- exchange as per endorsement
- exchange at par
- exchange at the rate of
- exchange for physical
- exchange of assets
- exchange of business information
- exchange of commodities
- exchange of correspondence
- exchange of currency
- exchange of delegations
- exchange of experience
- exchange of exhibitions
- exchange of goods
- exchange of information
- exchange of know-how
- exchange of knowledge
- exchange of licences
- exchange of old notes
- exchange of opinions
- exchange of patents
- exchange of products
- exchange of services
- exchange of shares
- exchange of specialists
- exchange of stock
- exchange of views
- exchange on the basis of clearing accounts
- in exchange for
- by way of exchange
- with exchange
- listed on the exchange
- negotiable on the exchange
- quoted on the exchange
- allot exchange
- be on the stock exchange
- broaden exchange
- encourage exchange
- expand exchange
- force up the exchange
- give in exchange
- make an exchange
- offer in exchange
- promote exchange
- receive in exchange
- sanction exchange of information between the tax authorities of the treaty partners
- take in exchange
- trade on the exchange2. v1) обменивать2) обмениваться3) разменивать (деньги)English-russian dctionary of contemporary Economics > exchange
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5 patent
1) патент; привілей; публічно-правовий акт дарування прав; запатентований винахід (предмет); дарована грамота2) патентний; патентований; захищений привілеєм, привілейований; публічно-правовий3) патентувати, брати патент•- patent act
- patent action
- patent agency
- patent agent
- patent agents' office
- patent ambiguity
- patent appeal
- patent appellate process
- patent application
- patent attorney
- patent authority
- patent bar
- patent brokers' office
- Patent Cooperation Treaty
- patent counsel
- patent crime
- patent damage
- patent defect
- patent fact
- patent fee
- patent for invention
- patent fraud
- patent from government
- patent granting procedure
- patent holder
- patent infringement action
- patent infringement
- patent infringement suit
- patent law
- patent legislation
- patent licence
- patent litigation
- patent marking
- patent matter
- patent misuse
- patent name
- patent of addition
- patent of nobility
- patent office
- patent office proceeding
- patent office proceedings
- patent owner
- patent ownership
- patent pending
- patent property
- patent prosecution
- patent protection
- patent restraint
- patent right
- patent rights
- patent solicitor
- patent specification
- patent suit
- patent tax
- patent term
- patent violation
- patent's scope
- patents act
- patents court -
6 convention
n1) соглашение, конвенция2) обычай3) собрание, съезд
- air navigation convention
- commercial convention
- consular convention
- customs convention
- double taxation convention
- European Convention on the International Classification of Patents for Invention
- finance convention
- framework convention
- Hague Convention
- half-year convention
- international convention
- monetary convention
- Paris Convention
- price convention
- pricing convention
- tax convention
- tax accounting convention
- universal convention
- convention between two states for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes and income
- convention between two states for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on inheritance and gifts
- convention on double taxation
- convention on tariffs
- accede to a convention
- conclude a convention
- join a convention
- ratify a convention
- sign a conventionEnglish-russian dctionary of contemporary Economics > convention
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7 Arkwright, Sir Richard
SUBJECT AREA: Textiles[br]b. 23 December 1732 Preston, Englandd. 3 August 1792 Cromford, England[br]English inventor of a machine for spinning cotton.[br]Arkwright was the youngest of thirteen children and was apprenticed to a barber; when he was about 18, he followed this trade in Bol ton. In 1755 he married Patients Holt, who bore him a son before she died, and he remarried in 1761, to Margaret Biggins. He prospered until he took a public house as well as his barber shop and began to lose money. After this failure, he travelled around buying women's hair for wigs.In the late 1760s he began spinning experiments at Preston. It is not clear how much Arkwright copied earlier inventions or was helped by Thomas Highs and John Kay but in 1768 he left Preston for Nottingham, where, with John Smalley and David Thornley as partners, he took out his first patent. They set up a mill worked by a horse where machine-spun yarn was produced successfully. The essential part of this process lay in drawing out the cotton by rollers before it was twisted by a flyer and wound onto the bobbin. The partners' resources were not sufficient for developing their patent so Arkwright found new partners in Samuel Need and Jedediah Strutt, hosiers of Nottingham and Derby. Much experiment was necessary before they produced satisfactory yarn, and in 1771 a water-driven mill was built at Cromford, where the spinning process was perfected (hence the name "waterframe" was given to his spinning machine); some of this first yarn was used in the hosiery trade. Sales of all-cotton cloth were initially limited because of the high tax on calicoes, but the tax was lowered in 1774 by Act of Parliament, marking the beginning of the phenomenal growth of the cotton industry. In the evidence for this Act, Arkwright claimed that he had spent £12,000 on his machine. Once Arkwright had solved the problem of mechanical spinning, a bottleneck in the preliminary stages would have formed but for another patent taken out in 1775. This covered all preparatory processing, including some ideas not invented by Arkwright, with the result that it was disputed in 1783 and finally annulled in 1785. It contained the "crank and comb" for removing the cotton web off carding engines which was developed at Cromford and solved the difficulty in carding. By this patent, Arkwright had mechanized all the preparatory and spinning processes, and he began to establish water-powered cotton mills even as far away as Scotland. His success encouraged many others to copy him, so he had great difficulty in enforcing his patent Need died in 1781 and the partnership with Strutt ended soon after. Arkwright became very rich and financed other spinning ventures beyond his immediate control, such as that with Samuel Oldknow. It was estimated that 30,000 people were employed in 1785 in establishments using Arkwright's patents. In 1786 he received a knighthood for delivering an address of thanks when an attempt to assassinate George III failed, and the following year he became High Sheriff of Derbyshire. He purchased the manor of Cromford, where he died in 1792.[br]Principal Honours and DistinctionsKnighted 1786.Bibliography1769, British patent no. 931.1775, British patent no. 1,111.Further ReadingR.S.Fitton, 1989, The Arkwrights, Spinners of Fortune, Manchester (a thorough scholarly work which is likely to remain unchallenged for many years).R.L.Hills, 1973, Richard Arkwright and Cotton Spinning, London (written for use in schools and concentrates on Arkwright's technical achievements).R.S.Fitton and A.P.Wadsworth, 1958, The Strutts and the Arkwrights, Manchester (concentrates on the work of Arkwright and Strutt).A.P.Wadsworth and J.de L.Mann, 1931, The Cotton Trade and Industrial Lancashire, Manchester (covers the period leading up to the Industrial Revolution).F.Nasmith, 1932, "Richard Arkwright", Transactions of the Newcomen Society 13 (looks at the actual spinning invention).R.L.Hills, 1970, Power in the Industrial Revolution, Manchester (discusses the technical problems of Arkwright's invention).RLH -
8 Court
Court: Admiralty ~ адмиралтейский суд Admiralty ~ морской судCourt: High ~ юр. высокий суд High ~ юр. суд первой инстанции High: High Court (of Justice) Высокий суд правосудия (входит в состав Верховного суда в Англии)High ~ in Hong Kong юр. апелляционный суд Гонконга High ~ in Hong Kong юр. суд первой инстанции ГонконгаHigh ~ judgment юр. приговор суда первой инстанцииHigh ~ of Justice юр. Высокий суд правосудия (Великобритания) court: court: high ~ of justice Высокий суд правосудия (в Великобритании, входит в состав Верховного суда)Court: International ~ of Justice Международный судCourt: Patents ~ Апелляционный суд по патентным делам (Великобритания)Supreme ~ of Appeal Высший апелляционный суд (Великобритания)Supreme ~ of Judicature Верховный суд (Великобритания) judicature: ~ отправление правосудия;
судоустройство;
Supreme Court of Judicature Верховный суд АнглииSurrogate's ~ суд по наследственным делам и опеке (США)Tax ~ Налоговый суд (США) -
9 PAT
1) Компьютерная техника: Personal Applied Technology, Point And Transfer, pointing and tracking2) Медицина: Polygon Attribute Table, Pain Assessment Tool3) Спорт: Point After Touchdown4) Военный термин: Patrick Air Force Base, Payload Associated Transporter, Physical Attack Table, Planning Assistance Team, Poisoned Arrow Trap, Preliminary Acceptance Test, Product Acceptance Test, Product Assurance Test, parts accountability technique, passive angle tracking, pattern analysis test, permanent analysis team, personnel authorization table, phased array tracking, plenum air tread, post-acceptance trials, post-availability trials, power assisted traverse, preadmission testing, preliminary acceptance trials, priority air transportation, priority air travel, problem action team, production acceptance test, production assessment test, program analysis team, programmable automatic tester, property and accounting technician5) Техника: passive acoustic torpedo, performance appraisal team, plutonium air transportable, production-assessment test6) Химия: Proline Alanine And Threonine7) Бухгалтерия: profit after tax8) Оптика: pointing, acquisition and tracking9) Телекоммуникации: Portable Appliance Testing10) Сокращение: Passive Angle Track, Power-Assisted Traverse, Process Action Team, Process Activated Training, patrol, pattern, paroxysmal atrial tachycardia11) Физиология: Peripheral Arterial Tonometry, Pet Assisted Therapy12) Вычислительная техника: Program Association Table, port and address translation, Port and Address Translation (IOS, Cisco, LAN, IP), Performance Acceleration Technique (Intel, MCH), таблица ассоциаций программ13) Нефть: Pipe Analysis Tool14) Онкология: Physical Ability Test15) Транспорт: Port Authority Transit, Power Angle And Tilt, Power Attitude Trim16) Деловая лексика: Process Analytical Technology17) Образование: Parents Appreciate Teachers, Parents As Teachers, Personal Attributes Training, Phonological Auditory Training, Phonological Awareness Test, Preferred Activity Time18) Инвестиции: Patents Appeal Tribunal19) Сетевые технологии: Peripheral Attribute Table20) Полимеры: polyaminotriazole21) Контроль качества: process-assessment test, Pre-acceptance test22) Телефония: Port address translation, Per-hop behavior23) Авиационная медицина: preflight adaptation training24) Расширение файла: Programmer's Aptitude Test, Bitmap graphics (1bit, Patent data, US Patent and Trademark Office), Hatch patterns (AutoCAD - Photostyler), Gravis Ultrasound Patch (Convert (c) Villena), Vector fill files (CorelDraw), Sound patch (Gravis Ultrasound), Polygon Attribute Table (link geographic locations to databases)25) Электротехника: Portable Appliance Tester, портативный тестер электрооборудования26) Hi-Fi. Picture-And-Text29) Программное обеспечение: PHP Administration Tools, Practical Application Tool, Property Assignment Tool -
10 Pat
1) Компьютерная техника: Personal Applied Technology, Point And Transfer, pointing and tracking2) Медицина: Polygon Attribute Table, Pain Assessment Tool3) Спорт: Point After Touchdown4) Военный термин: Patrick Air Force Base, Payload Associated Transporter, Physical Attack Table, Planning Assistance Team, Poisoned Arrow Trap, Preliminary Acceptance Test, Product Acceptance Test, Product Assurance Test, parts accountability technique, passive angle tracking, pattern analysis test, permanent analysis team, personnel authorization table, phased array tracking, plenum air tread, post-acceptance trials, post-availability trials, power assisted traverse, preadmission testing, preliminary acceptance trials, priority air transportation, priority air travel, problem action team, production acceptance test, production assessment test, program analysis team, programmable automatic tester, property and accounting technician5) Техника: passive acoustic torpedo, performance appraisal team, plutonium air transportable, production-assessment test6) Химия: Proline Alanine And Threonine7) Бухгалтерия: profit after tax8) Оптика: pointing, acquisition and tracking9) Телекоммуникации: Portable Appliance Testing10) Сокращение: Passive Angle Track, Power-Assisted Traverse, Process Action Team, Process Activated Training, patrol, pattern, paroxysmal atrial tachycardia11) Физиология: Peripheral Arterial Tonometry, Pet Assisted Therapy12) Вычислительная техника: Program Association Table, port and address translation, Port and Address Translation (IOS, Cisco, LAN, IP), Performance Acceleration Technique (Intel, MCH), таблица ассоциаций программ13) Нефть: Pipe Analysis Tool14) Онкология: Physical Ability Test15) Транспорт: Port Authority Transit, Power Angle And Tilt, Power Attitude Trim16) Деловая лексика: Process Analytical Technology17) Образование: Parents Appreciate Teachers, Parents As Teachers, Personal Attributes Training, Phonological Auditory Training, Phonological Awareness Test, Preferred Activity Time18) Инвестиции: Patents Appeal Tribunal19) Сетевые технологии: Peripheral Attribute Table20) Полимеры: polyaminotriazole21) Контроль качества: process-assessment test, Pre-acceptance test22) Телефония: Port address translation, Per-hop behavior23) Авиационная медицина: preflight adaptation training24) Расширение файла: Programmer's Aptitude Test, Bitmap graphics (1bit, Patent data, US Patent and Trademark Office), Hatch patterns (AutoCAD - Photostyler), Gravis Ultrasound Patch (Convert (c) Villena), Vector fill files (CorelDraw), Sound patch (Gravis Ultrasound), Polygon Attribute Table (link geographic locations to databases)25) Электротехника: Portable Appliance Tester, портативный тестер электрооборудования26) Hi-Fi. Picture-And-Text29) Программное обеспечение: PHP Administration Tools, Practical Application Tool, Property Assignment Tool -
11 pat
1) Компьютерная техника: Personal Applied Technology, Point And Transfer, pointing and tracking2) Медицина: Polygon Attribute Table, Pain Assessment Tool3) Спорт: Point After Touchdown4) Военный термин: Patrick Air Force Base, Payload Associated Transporter, Physical Attack Table, Planning Assistance Team, Poisoned Arrow Trap, Preliminary Acceptance Test, Product Acceptance Test, Product Assurance Test, parts accountability technique, passive angle tracking, pattern analysis test, permanent analysis team, personnel authorization table, phased array tracking, plenum air tread, post-acceptance trials, post-availability trials, power assisted traverse, preadmission testing, preliminary acceptance trials, priority air transportation, priority air travel, problem action team, production acceptance test, production assessment test, program analysis team, programmable automatic tester, property and accounting technician5) Техника: passive acoustic torpedo, performance appraisal team, plutonium air transportable, production-assessment test6) Химия: Proline Alanine And Threonine7) Бухгалтерия: profit after tax8) Оптика: pointing, acquisition and tracking9) Телекоммуникации: Portable Appliance Testing10) Сокращение: Passive Angle Track, Power-Assisted Traverse, Process Action Team, Process Activated Training, patrol, pattern, paroxysmal atrial tachycardia11) Физиология: Peripheral Arterial Tonometry, Pet Assisted Therapy12) Вычислительная техника: Program Association Table, port and address translation, Port and Address Translation (IOS, Cisco, LAN, IP), Performance Acceleration Technique (Intel, MCH), таблица ассоциаций программ13) Нефть: Pipe Analysis Tool14) Онкология: Physical Ability Test15) Транспорт: Port Authority Transit, Power Angle And Tilt, Power Attitude Trim16) Деловая лексика: Process Analytical Technology17) Образование: Parents Appreciate Teachers, Parents As Teachers, Personal Attributes Training, Phonological Auditory Training, Phonological Awareness Test, Preferred Activity Time18) Инвестиции: Patents Appeal Tribunal19) Сетевые технологии: Peripheral Attribute Table20) Полимеры: polyaminotriazole21) Контроль качества: process-assessment test, Pre-acceptance test22) Телефония: Port address translation, Per-hop behavior23) Авиационная медицина: preflight adaptation training24) Расширение файла: Programmer's Aptitude Test, Bitmap graphics (1bit, Patent data, US Patent and Trademark Office), Hatch patterns (AutoCAD - Photostyler), Gravis Ultrasound Patch (Convert (c) Villena), Vector fill files (CorelDraw), Sound patch (Gravis Ultrasound), Polygon Attribute Table (link geographic locations to databases)25) Электротехника: Portable Appliance Tester, портативный тестер электрооборудования26) Hi-Fi. Picture-And-Text29) Программное обеспечение: PHP Administration Tools, Practical Application Tool, Property Assignment Tool -
12 classification
n1) классификация; распределение; группировка2) определение категорий, разрядов; сортировка
- ABC classification
- account classification
- accurate classification
- asset classification
- commodity classification
- customs classification
- expense classification by type
- export classification
- freight classification
- import classification
- inaccurate classification
- international commodity classification
- International Patent Classification classification
- International Standard Industrial Classification classification
- job classification
- Kendall's classification
- land classification
- land use classification
- locality classification
- material classification
- multiple classification
- object classification
- occupational classification
- official classification
- price classification
- professional classification
- quantitative classification of assets
- salary classification
- service classification
- soil quality classification
- Standard International Trade Classification classification
- systematic classification of products
- tariff classification
- tax classification
- tentative classification
- classification of accounts
- classification of applications
- classification of assets
- classification of defects
- classification of expenditures
- classification of expenses
- classification of goods
- classification of patents
- classification of shipsEnglish-russian dctionary of contemporary Economics > classification
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13 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 -
14 Court
Court: Admiralty Court адмиралтейский суд Admiralty Court морской суд Court: Court of Arbitration for Building and Construction Work третейский суд по строительным работам Court: Family Division of the High Court отдел по семейным делам Высокого суда (Великобритания) Court: Federal Supreme Court of Justice Федеральный верховный суд (США) Court: High Court юр. высокий суд High Court юр. суд первой инстанции High: High Court (of Justice) Высокий суд правосудия (входит в состав Верховного суда в Англии) High Court attorney юр. присяжный поверенный в суде первой инстанции High Court in Hong Kong юр. апелляционный суд Гонконга High Court in Hong Kong юр. суд первой инстанции Гонконга High Court judge юр. судья в суде первой инстанции High Court judgment юр. приговор суда первой инстанции High Court of Justice юр. Высокий суд правосудия (Великобритания) court: court: high Court of justice Высокий суд правосудия (в Великобритании, входит в состав Верховного суда) Court: High Court sentence закон.наказ. приговор суда первой инстанции Court: International Court of Justice Международный суд Court: Maritime and Commercial Court суд по делам морской торговли Court: Patents Court Апелляционный суд по патентным делам (Великобритания) Supreme Court of Appeal Высший апелляционный суд (Великобритания) Supreme Court of Judicature Верховный суд (Великобритания) judicature: Court отправление правосудия; судоустройство; Supreme Court of Judicature Верховный суд Англии Surrogate's Court суд по наследственным делам и опеке (США) Tax Court Налоговый суд (США)
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