Copyright

Accounting Terms Dictionary

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Copyright

The right to use or make copies of a book or musical or artistic composition.

A copyright is an intangible asset that lasts for the life of the creator + 50 years. In the hands of the creator, the value of the copyright is the cost for the legal fees to obtain the copyright. If a copyright is purchased, the value is the amount paid. The purchase price can be amortized over the useful life.

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