Respuesta :
The patent rights received by Sigma Corp. is an Asset.
In accounting, the value of patent rights will be treated as intangible fixed assets. It couldn't be considered as a current asset because the value that held by patent rights couldn't be liquidate on short time, but could provide a huge amount of value in the future.
In accounting, the value of patent rights will be treated as intangible fixed assets. It couldn't be considered as a current asset because the value that held by patent rights couldn't be liquidate on short time, but could provide a huge amount of value in the future.
On the balance sheet, the patent rights received by Sigma Corp. is a "fixed asset".
Fixed assets are an organization's substantial, noncurrent resources that are utilized in its business tasks. A typical case of settled resources is a maker's plant assets , for example, its structures and hardware.
The word fixed demonstrates that these benefits won't be spent or expended or sold in the present bookkeeping year.
The measure of an organization's fixed assets is accounted for in the noncurrent (or long haul) asset section of the balance sheet under the header Property, plant and gear.
