A Patent of invention is a set of exclusive rights granted by a country to an inventor or his assignee, for a limited period of time, in exchange for the disclosure of a conception, according to online encyclopedia Wikipedia.
An invention is generated on the basis of the search effort that has conducted a scientist for years. That effort laboratory generally means years of investing and expenses without receiving incomes. Profits are supposed to arrive when technological progress is materialized and may sell it.
The patent of invention system is the way in which the country protects the individual or firm that may prejudice other entities mimic the technology acquired and sold. The inventor needs protection, because only with the exclusivity of what invented can recover the economic resources it has spent or invested in search.
Without a patent of invention system fair, efficient and accountable not have inducements to innovate, because scientists would not invest years of work and sustenance of a research laboratory for a month other manufacturer imitate his invention.
In the Dominican Republic, patents handled by the National intellect attribute Office (ONAPI); a country agency has the power to enforce the right of protection to scientists around the world.
Intellect attribute or patent of invention is distinct from right of first publication, because the former protects the exclusivity of technological creation and the second ensures that intellect attribute.
Assessment
According to the Accounting Standards (IFRS), which govern the exercise of account in the Dominican Republic, the intangible pluses are recorded at its acquisition rate or product cost, when to be amortized.
A patent of invention or industrial attribute must be filed within the fixed pluses for intangible fixed pluses, so that should be measured is indicated in the preceding paragraph.
As a patent of invention, in general, is a produced intangible plus by the same companion, its rate must be checked by the cost of the used in search (salaries of scientists, lab maintenance, etc.).
However, more and more companies are dedicated to developing and selling technology patents to corporations which may be helpful to the advancement of science. For the software industry this is very common commercial practice.
In this case, industrial attribute should be accounted for at acquisition cost, in other words, what costs the companion to buy the patent of invention.
About the market rate, the cost of a patent of invention is determined more by two factors: the utility for the prospective buyer and the cash flows that can generate a reasonable time.
Something important thing to note is that patents are granted for a limited time, which also indicates both their book rate as the market cost. Do not generate the same cash flow exclusive industrial attribute for 10 years, one that is valid only for two years.
Pharmaceutical Sector
Doctors and patients frequently complain that many drugs that save lives or relieve the terminally ill are sold at high prices.
Pharmaceutical companies argue they need to market their products at high costs to cover the costs of their search, and fund new search to produce new and better drugs.
Governments do not interfere in these affairs, following who know that if they restrict the pricing policies of the laboratories, there would be a decline in medical creation.
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