{"id":10254,"date":"2024-09-19T10:01:48","date_gmt":"2024-09-19T10:01:48","guid":{"rendered":"https:\/\/www.dhenne-avocats.fr\/?post_type=lexique&#038;p=10254"},"modified":"2025-01-23T13:22:25","modified_gmt":"2025-01-23T13:22:25","slug":"amortissement-des-brevets","status":"publish","type":"lexique","link":"https:\/\/www.dhenne-avocats.fr\/en\/intellectual-property-glossary\/amortissement-des-brevets\/","title":{"rendered":"Patent Amortization"},"content":{"rendered":"<p style=\"font-weight: 400;\">Patent amortization refers to the accounting process by which the acquisition cost of a patent is spread over its useful life. A patent is an exclusive right granted to an inventor for a specific invention, and its term of protection is limited, generally to 20 years.<\/p>\n<p style=\"font-weight: 400;\">Patent amortization therefore consists of recording the initial cost of the patent as an expense in the company's financial statements over a period of several years. This practice reflects the gradual use of the patent and the depletion of its economic value over time.<\/p>\n<p style=\"font-weight: 400;\">In practice, amortization of the patent reduces the company's taxable profits and ensures a better match between the costs incurred for the patent and the income it generates.<\/p>","protected":false},"parent":0,"template":"","class_list":["post-10254","lexique","type-lexique","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Amortissement des brevets - Dhenne Avocats<\/title>\n<meta name=\"description\" content=\"Amortissement des brevets : D\u00e9finition et explications juridiques du terme sur le lexique Dhenne Avocats.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dhenne-avocats.fr\/en\/intellectual-property-glossary\/amortissement-des-brevets\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amortissement des brevets - 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