What does non-patented technology include
Non-patented technology includes unique design, shape, Formulas, calculation formulas, software packages, manufacturing processes and other process know-how, technical secrets, etc.
Non-patented technology can be purchased from outside parties and The price shall be recorded based on the actual price paid. But most non-patented technologies are created by companies themselves. Self-created non-patented technologies require a large amount of research and development costs, which should in principle be capitalized and amortized later. However, non-patented technologies are often gradually formed after long-term experience accumulation in production and operation, and it is impossible to predict whether non-patented technologies will be formed. Even if they are intentionally formed, it is impossible to identify which expenditures are related to future non-patented technologies. Therefore, in In practice, most of them are not capitalized. According to the provisions of the current financial system, the valuation of non-patented technologies should be evaluated and confirmed by statutory evaluation agencies.
Non-patented technological achievements should meet the following conditions:
(1) Technical solutions or technical know-how including technical knowledge, experience and information;
(2) In a secret state, that is, it cannot be obtained directly from public channels;
(3) It has practical value, that is, it can enable everyone to obtain economic benefits or competitive advantages;
(4) The owner has taken appropriate confidentiality measures and has not provided it without an agreed confidentiality obligation To others.
Enterprise technology, as long as it has the above If there are several characteristics, then this technology is the non-patented technology of the enterprise.
Article 25 of the "Patent Law of the People's Republic of China" stipulates: No patent rights will be granted for the following items:
1. Scientific discovery;
2. Rules and methods of intellectual activities;
3. Diagnosis and treatment methods of diseases;
4. Animal and plant varieties;
5. Substances obtained by nuclear transformation. Patent rights may be granted in accordance with regulations for the production methods of the products listed in item 4 of the preceding paragraph.
I believe that after reading the above introduction, you will know how to Now that you have a certain legal understanding of the responsibilities that need to be paid attention to, if you still have legal questions in this regard, please consult the lawyers of the Legal Savior Network, and they will provide you with professional answers.
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