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  • Nov 11, 2008, 11:36 AM
    alanforrester
    patent accounting
    How is the value of patents recorded on the balance sheet
  • Nov 12, 2008, 09:45 PM
    codyman144

    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

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