Intangible fixed assets
Acquired proprietary rights recognised as fixed assets, fit for economic use, of expected period of economic utility longer than one year, designed for use for the needs of the entity.
Including in particular:
- related proprietary rights,
- licenses, concessions,
- rights to: inventions, patents, trademarks, utility patterns, decorative patterns,
- value equivalent to the value of obtained information related to knowledge in industrial, trade, scientific or organisational (know-how) fields,
- company goodwill,
- costs of finished development works.
In case of intangible and legal assets let for use on the basis of a rent or lease contract or a contract of similar character, these values are recognised as fixed assets of one party to the contract, according to the provisions set forth in the act of law.
Act of 29 September 1994 on Accounting
Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)