a patent goes to intangible assets on balance sheet.
a patent goes to intangible assets on balance sheet.
where does a patent go on balance sheet?
intangible assets
knowledge balance sheet









































a knowledge balance sheet is an instrument for structured identification, representation and development of intellectual capital. it shows the connections between organizational goals, business processes, intellectual capital and business success. it is able to reveal the mutual influence between the factors of success and the most efficient investment levers, specifies the strategic direction for knowledge management processes and checks the degree to which they have been implemented.









































section::::two views.









































view from the









































bullet::::- outside as a reporting instrument: stakeholders obtain reliable data on the intangible assets and on the future-fitness of the enterprise.
knowledge balance sheet
while depreciation expense is recorded on the income statement of a business, its impact is generally recorded in a separate account and disclosed on the balance sheet as accumulated under fixed assets, according to most accounting principles. accumulated depreciation is known as a contra account, because it separately shows a negative amount that is directly associated an accumulated depreciation account on the balance sheet, depreciation expense is usually charged against the relevant asset directly. the values of the fixed assets stated on the balance sheet will decline, even if the business has not invested in or disposed of any assets. the amounts will roughly approximate fair value. otherwise, depreciation expense is charged against accumulated depreciation. showing accumulated depreciation separately on the balance sheet has the effect of preserving the historical cost of assets on the balance sheet. if there have been no investments or dispositions in fixed assets for the year, then the values of the assets will be the same on the balance sheet for the current and prior year (p/y).
depreciation