Term
|
Definition
| Rights, privelages, and competitive advantages that result from the owenreship of long-lived assets that do not possess physical substance |
|
|
Term
|
Definition
| the process of allocating the cost of intangibles |
|
|
Term
|
Definition
| An exclusive right issued by the U.S. patent office that enables the recipient to manufacture, sell, or otherwise control an invention for a period of 20 years from the date of the grant |
|
|
Term
|
Definition
| Gives the owner the exclusive right to reproduce and sell an artistic or published work |
|
|
Term
|
Definition
| A word, phrase, jingle, or symbol that identifies a particular enterprise or product |
|
|
Term
|
Definition
| a contractual agreement between a franchiser and a franchisee |
|
|
Term
|
Definition
| licenses granted by a governmental body permits a company to use public property inperforming its services |
|
|
Term
|
Definition
| Goodwill represents the value of all favorable attributes that relate to a company that are not attributable to any other specific asset |
|
|
Term
| research and development costs |
|
Definition
| expenditures that may lead to patents, copyrights, new processes, and new products |
|
|
Term
|
Definition
| analyzes the productivity of a company's assets |
|
|
