alanforrester
Nov 11, 2008, 11:36 AM
How is the value of patents recorded on the balance sheet
codyman144
Nov 12, 2008, 09:45 PM
Costs associated with the development of the patent may be carried as an asset on the balance sheet of the company.
The patenent must then be amortized over it's useful life
See: Patent Valuation from the CPA's Viewpoint (http://www.neifeld.com/grutter041404patentcafe.htm)