{"id":29370,"date":"2024-06-18T09:26:09","date_gmt":"2024-06-18T09:26:09","guid":{"rendered":"https:\/\/triniti.eu\/?post_type=insights&p=29370"},"modified":"2026-04-15T13:39:50","modified_gmt":"2026-04-15T13:39:50","slug":"kodel-svarbu-apskaityti-ir-itraukti-intelektine-nuosavybe-i-imones-turta","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/lt\/insights\/kodel-svarbu-apskaityti-ir-itraukti-intelektine-nuosavybe-i-imones-turta\/","title":{"rendered":"Kod\u0117l svarbu apskaityti ir \u012ftraukti intelektin\u0119 nuosavyb\u0119 \u012f \u012fmon\u0117s turt\u0105?"},"content":{"rendered":"\nIntelektin\u0117 nuosavyb\u0117 (IP) gali b\u016bti ir da\u017eniausiai yra esmin\u0117 \u012fmon\u0117s vert\u0117s dalis. Ji apima preki\u0173 \u017eenklus, i\u0161radim\u0173 patentus, dizainus, autori\u0173 teises, komercines paslaptis, programin\u0119 \u012frang\u0105, technologijas bei kitus objektus, kuriuos \u012fmon\u0117je sukuria darbuotojai ar tretieji asmenys.\r\n\r\nVisgi neretais atvejais, pa\u017ei\u016br\u0117jus \u012f \u012fmon\u0117s balans\u0105, IP ir jos vert\u0117s ten da\u017eniausiai nerasime. N\u0117ra ai\u0161kiai apibr\u0117\u017etos vert\u0117s, vadinasi apskritai n\u0117ra? Tikrai ne, ir \u0161\u012f klausim\u0105 svarbu spr\u0119sti nedelsiant.\r\n\r\nKod\u0117l svarbu IP apskaityti kaip turt\u0105? Prie\u017eas\u010di\u0173 yra keletas, o \u017eemiau \u2013 tik svarbiausios.\r\n
1. Tikslus \u012fmon\u0117s b\u016bkl\u0117s ir turto atvaizdavimas<\/h5>\r\nDaugeliui \u012fmoni\u0173, ypa\u010d tokiuose sektoriuose kaip technologijos, medicina, farmacija, intelektin\u0117 nuosavyb\u0117 yra reik\u0161mingas ind\u0117lis \u012f bendr\u0105 j\u0173 vert\u0119, o da\u017enai ir vienintelis turtas, kur\u012f \u012fmon\u0117 turi. Tiksli IP apskaita u\u017etikrina, kad finansin\u0117s ataskaitos atspind\u0117t\u0173 tikr\u0105j\u0105 \u012fmon\u0117s vert\u0119. Tai padeda analitikams bei investuotojams priimti pagr\u012fstus sprendimus d\u0117l \u012fmon\u0117s finansin\u0117s b\u016bkl\u0117s ir augimo potencialo.\r\n\r\nBe to, ai\u0161kus IP \u012fsivardinimas padeda priimti pagr\u012fstus sprendimus d\u0117l tolesni\u0173 veiksm\u0173 su visu IP portfeliu.\r\n
2. Investavimas<\/h5>\r\nI\u0161orinis investuotojas \u012f bendrov\u0119 investuot\u0173 tik tuo atveju, jeigu bendrov\u0117 savo IP turi apskai\u010diuosi kaip turt\u0105, kitu atveju investicija sunkiai \u012fmanoma, nes investuotojas nemato tikrosios bendrov\u0117s vert\u0117s.\r\n
3. IP pardavimas ir mokes\u010diai<\/h5>\r\nSuk\u016brus ground-breaking technologij\u0105 ar kit\u0105 IP, bet jos neapskai\u010dius ir j\u0105 pardavus, tik\u0117tina, kad sumok\u0117site daug daugiau mokes\u010di\u0173, nei IP apskai\u010dius.\r\n
4. Finansin\u0117 veikla<\/h5>\r\nGeresni finansiniai rodikliai: IP pripa\u017einimas turtu sustiprina \u012fmon\u0117s balans\u0105, kadangi padidinamas bendras turtas. Tai teigiamai veikia finansinius rodiklius, tokius kaip turto gr\u0105\u017ea (ROA) ir nuosavo kapitalo koeficientas, suteikiamas ai\u0161kesnis vaizdas apie \u012fmon\u0117s finansinius rezultatus.\r\n
5. Apskaitos standart\u0173 laikymasis<\/h5>\r\nVerslo apskaitos standartai nurodo, kad \u012fmon\u0117s i\u0161laidos turi b\u016bti apskaitytos kaip turtas, o ne kaip s\u0105naudos. Prie\u0161ingas \u012fmon\u0117s apskaitos pildymas nesuderinamas su verslo apskaitos standartais.\r\n
6. Mokes\u010diai<\/h5>\r\nAmortizacija ir atskaitymai: IP turtas gali b\u016bti amortizuojamas per jo naudingo tarnavimo laik\u0105. \u012emon\u0117s gali atskaityti amortizacijos i\u0161laidas, suma\u017eindamos apmokestinam\u0105sias pajamas.\r\n
7. IP pardavimas ir licencijavimas<\/h5>\r\nTinkamai apskai\u010dius IP, nebus sunkum\u0173 nustatyti ir der\u0117tis d\u0117l IP pardavimo ar licencijavimo tre\u010diajam asmeniui kainos.\r\n
8. IP gali b\u016bti \u012fkeitimo objektu<\/h5>\r\nIP gali b\u016bti naudojamas kaip u\u017estatas, kai siekiama gauti paskolas ar kit\u0105 finansavim\u0105. Kreditoriai taip pat da\u017enai atsi\u017evelgia \u012f IP vert\u0119 vertindami \u012fmon\u0117s kreditingum\u0105, tod\u0117l \u012fmon\u0117s, turin\u010dios \u012fvertint\u0105 IP, gali gauti geresnes finansavimo s\u0105lygas.\r\n
Kaip apskaityti IP?<\/h5>\r\nIP apskaitomas kaip sumok\u0117ta ar mok\u0117tina pinig\u0173 suma, kuri buvo skirta IP sukurti. Tokia suma da\u017eniausiai apima:\r\n\r\n\u2022 I\u0161laidas med\u017eiagoms ir paslaugoms, naudojamoms ar suvartojamoms kuriant IP;\r\n\u2022 Darbuotoj\u0173 ar tre\u010di\u0173j\u0173 asmen\u0173, tiesiogiai dalyvaujan\u010di\u0173 kuriant IP, atlyg\u012f ir su juo susijusius mokes\u010dius;\r\n\u2022 Gaut\u0105 param\u0105 ar kitok\u012f finansavim\u0105, skirt\u0105 IP k\u016brimui;\r\n\u2022 Materialiojo turto nusid\u0117v\u0117jim\u0105, nematerialiojo turto amortizacij\u0105, jeigu tas turtas buvo naudojamas kuriant IP;\r\n\u2022 Kitos i\u0161laidos.\r\n\r\nVisos i\u0161laidos privalo b\u016bti susijusios tiesiogiai ir jas galima priskirti tik IP suk\u016brimui. Pavyzd\u017eiui, bendrosios administracin\u0117s s\u0105naudos prie savikainos nepriskiriamos, nes jos n\u0117ra tiesiogiai susijusios su turto suk\u016brimu. Pagr\u012fsti, ar s\u0105naudos tiesiogiai susij\u0119 su IP suk\u016brimu, privalo pati \u012fmon\u0117.\r\n\r\nNusta\u010dius IP skirt\u0105 pinig\u0173 sum\u0105, \u0161i suma turi b\u016bti apskaityta kaip ilgalaikis nematerialusis turtas.\r\n\r\nVisos auk\u0161\u010diau nurodytos s\u0105lygos ir reikalavimai (kaip ir kiti finansin\u0117s apskaitos principai, metodai ir taisykl\u0117s) tur\u0117t\u0173 b\u016bti \u012ftvirtinti apskaitos politikoje (arba \u016bkini\u0173 operacij\u0173 registravimo ir vertinimo tvarkoje). \u0160\u012f dokument\u0105 tvirtina bendrov\u0117s vadovas. Akcininko sprendimui reikalavimo n\u0117ra, nebent kitaip \u012ftvirtinta bendrov\u0117s dokumentuose.\r\n\r\nAuk\u0161\u010diau pateikta Informacija yra tik bendro pob\u016bd\u017eio \u017einios. D\u0117l kiekvieno atvejo kvie\u010diame pasitarti su TRINITI JUREX.\n","protected":false},"featured_media":26772,"template":"","person_countries":[248],"people_industries":[],"experience_practice_area":[269,420],"insight_category":[441],"class_list":["post-29370","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-lietuva","experience_practice_area-intelektines-nuosavybes-teise","experience_practice_area-mokesciu-teise","insight_category-tinklarastis"],"acf":[],"yoast_head":"\nKod\u0117l svarbu apskaityti ir \u012ftraukti intelektin\u0119 nuosavyb\u0119 \u012f \u012fmon\u0117s turt\u0105? - TRINITI - Pan-Baltic Law Firm<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kod\u0117l svarbu apskaityti ir \u012ftraukti intelektin\u0119 nuosavyb\u0119 \u012f \u012fmon\u0117s turt\u0105? - TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"og:description\" content=\"Intelektin\u0117 nuosavyb\u0117 (IP) gali b\u016bti ir da\u017eniausiai yra esmin\u0117 \u012fmon\u0117s vert\u0117s dalis. Ji apima preki\u0173 \u017eenklus, i\u0161radim\u0173 patentus, dizainus, autori\u0173 teises, komercines paslaptis, programin\u0119 \u012frang\u0105, technologijas bei kitus objektus, kuriuos \u012fmon\u0117je sukuria darbuotojai ar tretieji asmenys. Visgi neretais atvejais, pa\u017ei\u016br\u0117jus \u012f \u012fmon\u0117s balans\u0105, IP ir jos vert\u0117s ten da\u017eniausiai nerasime. 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