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  2. Patent monetization - Wikipedia

    en.wikipedia.org/wiki/Patent_monetization

    Patent monetization refers to the generation of revenue or the attempt to generate revenue by a person or company by selling or licensing the patents it owns. Some of these owners try to make money from patents on inventions they develop, manufacture or market.

  3. Shop right - Wikipedia

    en.wikipedia.org/wiki/Shop_right

    Shop right, in United States patent law, is an implied license under which a firm may use a patented invention, invented by an employee who was working within the scope of their employment, using the firms' equipment, or inventing at the firms' expense.

  4. Patent infringement under United States law - Wikipedia

    en.wikipedia.org/wiki/Patent_infringement_under...

    Reasonableness is determined by the standard practices of the particular industry most relevant to the invention, as well as any other relevant or similar royalty history of the patentee. Lost profits are determined by a "but for" analysis (e.g. "My client would have made X dollars in profit but for the infringement of the client's patent.")

  5. Royalty payment - Wikipedia

    en.wikipedia.org/wiki/Royalty_payment

    A royalty payment is a payment made by one party to another that owns a particular asset, for the right to ongoing use of that asset. Royalties are typically agreed upon as a percentage of gross or net revenues derived from the use of an asset or a fixed price per unit sold of an item of such, but there are also other modes and metrics of compensation.

  6. Bayh–Dole Act - Wikipedia

    en.wikipedia.org/wiki/Bayh–Dole_Act

    Assign rights to a subject invention only to an organization having as a primary function the management of inventions, unless approved by the Federal agency; Share royalties with the inventor; Use the balance of royalties after expenses for scientific research or education; Make efforts to attract, and give preference to, small business licensees.

  7. Are Legal Fees Tax-Deductible? - AOL

    www.aol.com/legal-fees-pay-tax-deductible...

    When businesses require legal counsel on complex tax issues or need representation in a tax dispute involving the IRS, the fees paid are generally deductible as a business expense.

  8. Royalty rate assessment - Wikipedia

    en.wikipedia.org/wiki/Royalty_rate_assessment

    R is the absolute amount of royalty paid OP R is the profit-before-tax during the royalty-applicable period. Expression C can be rewritten as: LSEP = 1/ (1 + OP R /R) - D or as LSEP = 1 / (1+TTF) - E where TTF is defined as the Technology Turnover Factor. It is a measure of the profit or return that the enterprise obtains for a unit of royalty ...

  9. Reasonable and non-discriminatory licensing - Wikipedia

    en.wikipedia.org/wiki/Reasonable_and_non...

    Reasonable and non-discriminatory (RAND) terms, also known as fair, reasonable, and non-discriminatory (FRAND) terms, denote a voluntary licensing commitment that standards organizations often request from the owner of an intellectual property right (usually a patent) that is, or may become, essential to practice a technical standard. [1]