Rights including purchased and internally developed

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Unformatted text preview: ments related to intangible assets. Intangible rights can be patents, licenses, trade marks and installation charges. Fixed assets other than tangible (1) Company start-up costs (such as a registration fee, organization expenses, and expenses to increase share or financial assets – a fixed capital); asset being defined as an asset acquired for long term use in (2) Research and development costs; (3) Franchises, patents, licenses, trademarks, and similar the operation of the business. rights (including purchased and internally developed software); (4) Leasehold rights, which are amounts paid or due to a previous tenant as consideration for the transfer of a lease under a private agreement or the terms of legislation governing business property; and (5) Purchased goodwill ( fonds de commerce), representing the intangible component of a business (for instance clientèle ) that are not valued and accounted for separately in the balance sheet but that contribute to maintaining or developing the company's business. &qu...
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