The concept of intellectual activity. Results of intellectual activity of Objects of intellectual activity and in

Results of intellectual activity (RIA) are objects of exceptional, as well as other intellectual rights. What is included in the concept.

Intellectual activity in the Civil Code: its results as objects of intellectual rights

IN Civil Code Russian Federation there is a section that contains rules on the creation, protection and disposal of intellectual property. This is the section. In Article 1225 of Chapter 69 of the Civil Code, the legislator introduces the term “results of intellectual activity.”

According to paragraph 1 of Art. 1225 of the Civil Code, the results of intellectual work are intellectual property. Such property includes various objects that were created by the creative work of their authors (Clause 1 of Article 1228 of the Civil Code of the Russian Federation). The law protects the rights to such objects. In Art. 1225 of the Civil Code included a list of results of intellectual activity, as well as types of means of individualization that are equated to such results. The results (and equivalent means of individualization) of intellectual activity are:

  • works of science, literature and art;
  • programs for electronic computers (computer programs);
  • databases;
  • execution;
  • phonograms;
  • communication on the air or via cable of radio or television programs (broadcasting by broadcasting or cable broadcasting organizations);
  • inventions;
  • utility models;
  • industrial designs;
  • breeding achievements;
  • topologies of integrated circuits;
  • production secrets (know-how);
  • brand names;
  • trademarks and service marks;
  • names of places of origin of goods;
  • commercial designations.

The list covers as broadly as possible various areas activities that are aimed at creating a particular intellectual product.

RIA can be used after concluding an agreement on the transfer of rights

Works and inventions that are created as a result of intellectual activity are classified as objects of exclusive and other intellectual rights (Article 1226 of the Civil Code of the Russian Federation). An exclusive right is a property right, and it can be transferred (Article 1229 of the Civil Code of the Russian Federation). Personal non-property rights are not subject to alienation.

To ensure that not only the author or developer can use the work or invention, an appropriate agreement is concluded. It could be:

  • agreement on the alienation of exclusive rights (Article 1234 of the Civil Code of the Russian Federation);
  • license agreement (Article 1235 of the Civil Code of the Russian Federation), as well as a sublicense agreement (Article 1238 of the Civil Code of the Russian Federation);
  • author's order agreement (Article 1288 of the Civil Code of the Russian Federation), etc.

Consent to use RIA

Using the results, that is, objects created in the process of intellectual activity, without the consent of the copyright holder is a violation. However, not all cases of use of an object by third parties will be assessed in this way by the court. The law allows situations when you can use an object without the permission of the copyright holder and without the need to pay royalties to him.

Let us illustrate with an example what a result of intellectual activity is and what the copyright holder needs to take into account:

A dispute arose about the use of a utility model. The company had a patent on it, but it was discontinued twice. The company discovered that another organization was selling a device that duplicated this utility model. The lower courts did not recognize the defendant's right of post-use and prohibited its use. However, the RF Supreme Court sent the case for review. The defendant used the controversial model during the period when the patent was not in force, and the courts did not take into account all options for implementing the right of after-use. The conclusions of the RF Supreme Court on this dispute were included in (clause 22).

When a new copyright holder alienates under a contract exclusive right, he can dispose of the object at his own discretion. For example, to derive income from the use of the object, to include the object in a more complex complex, etc. The right passes to the new owner. If a license agreement has been concluded, the acquirer of the right must pay remuneration to the copyright holder. In case of delay in payment, the copyright holder will be able to recover both the debt itself and the penalty.

For example, the company received license agreement the possibility of using the results of intellectual activity: broadcasting several TV channels. The company delayed payment under the contract. The counterparty filed a claim to collect the debt, as well as interest for the delay. The courts supported the plaintiff. The company appealed to the second cassation, but the complaint was rejected ( ).

General characteristics IS. IN legal systems In most countries of the world, property usually refers to social relations involving the appropriation or distribution of material objects. Possession, use or disposal of material objects is a property right, which is legally regulated and guaranteed by the state. With the development of various fields of science, literature, art, and technology, the role of intellectual activity has increased significantly, the results of which make a decisive contribution to further social progress and improving the quality of life of people. The emergence of intangible objects of intellectual property led to the emergence of a special area of ​​property of citizens and legal entities, which received the general concept “ intellectual property».

IP is the protected result of the intellectual and, above all, creative activity of subjects, who can be scientists, inventors, artists, designers, composers and other creative persons.

Intellectual activity has been inherent in humanity since the appearance of intelligent beings. At different stages of development of human society there were various types Person ID. Already in primitive society, man had an uncontrollable desire for creativity. This was manifested in rock carvings of people and animals, in the form of tools, and pieces of jewelry. However, the results of ID began to participate in economic turnover and be recognized as someone’s property in the Republic of Venice only from the end of the 15th century.

From the point of view of regulating legal relations that arise in the process of creativity, it should be noted that there is mutual interest between society and the creator (creative personality). Society shows a strong interest in the results of creativity, since human creative activity is a necessary condition social development. It is obvious that improving the quality of life can be achieved through the use of such ID results as innovative technologies, the use of new technical solutions, the introduction of new products, etc.

In turn, there is also an interest of a creative person in being recognized by society as the author (creator) of the result of creative work. The author is interested in remuneration for the opportunity for society to use the achieved creative result, as well as in protecting his property interests from the use of such an object without his permission. Entrepreneurs are no less interested in preserving their IP. It forms part of their property. They use IP and other intangible assets to achieve competitive advantage and generate profits. Consumers like individuals also have an interest in using the protected results of ID to satisfy their social, scientific, cultural, aesthetic and other needs.



The consequence of this mutual interest of authors, entrepreneurs, society, consumers was the objective need for a mechanism for regulating legal relations in the field of IP results between various subjects, which ultimately led to the emergence of IP law in its modern meaning.

The origin of the term “intellectual property” itself is usually associated with French legislation of the late 18th century. It was for the first time enshrined proprietary approach to copyright and patent law, which was based on the theory of natural law, which was developed in the works of French enlightenment philosophers (Voltaire, Diderot, Holbach, Helvetius, Rousseau). The proprietary theory was based on views on the results of intellectual activity as objects of property rights (from the Latin Proprietas - property).

In Russian law, the term “intellectual property” has been used in several meanings. Firstly, as a conditional collective concept reflecting the rights of the author (creator) to the results of his intellectual property, which are of a proprietary nature and are his property. This concept of IP distinguishes it from the concept of ownership of material objects ( real right). Secondly, IP refers to the results of IP and the rights to them. So, in the old version of Art. 128 Civil Code of the Russian Federation to objects civil rights includes “results of intellectual activity, including exclusive rights to them (intellectual property).” Thirdly, IP means the exclusive right of a citizen or legal entity on ID results and equivalent means of individualization. This view is enshrined in international legal agreements and was typical for Russian law before the adoption of the fourth part of the Civil Code of the Russian Federation. Fourthly, by analogy with other institutions of civil law, some lawyers believe that IP is a set of relations regarding intangible benefits that are the results of IP or derived from them.



In international legal documents The concept of “intellectual property” was enshrined in 1967 by the Stockholm Convention, which established WIPO - the World Intellectual Property Organization. The Constitution of the Russian Federation has special article on intellectual property (Article 44): “Everyone is guaranteed freedom of literary, artistic, scientific, technical and other types of creativity and teaching. Intellectual property is protected by law.”

In 1994, the Civil Code of the Russian Federation established the rules governing the civil circulation of IP. Thus, IP was classified as an object of civil rights along with things, money, securities and other property (Article 128 of the Civil Code of the Russian Federation).

Currently, in legal science there are different views on the nature of IP. Thus, according to one system of views, the rules of property law are applicable to IP - the right to own, use, dispose of. According to another system of views, property law is not applicable to IP: it is not a thing, since it is not a material object limited in time and space.

It should be borne in mind that the legal regime of property, traditionally used in relation to material objects, cannot be unconditionally applied to the intangible results of creative activity. It is acceptable only for material carriers of the results of creativity. Therefore, the intellectual rights regime applies to IP products.

The introduction of the fourth part of the Civil Code of the Russian Federation significantly changed the understanding of the essence and content of “intellectual property”. Some norms of the Civil Code of the Russian Federation either lost their force on January 1, 2008 (Article 138) or came into force in a new edition. According to Art. 2 of the Civil Code of the Russian Federation, civil legislation began to determine “the grounds for the emergence and procedure for the exercise ... of rights to the results of intellectual activity and equivalent means of individualization ( intellectual rights)».

In Art. 128 of the Civil Code of the Russian Federation, the objects of civil rights include “protected results of intellectual activity and means of individualization equated to them (intellectual property).”

Thus, currently under intellectual property officially understood a set of results of intellectual activity and means of individualization equivalent to these results, which are granted legal protection(Article 1225 of the Civil Code of the Russian Federation) .

Types, features and characteristics of the results of intellectual activity as objects of civil rights. Article 2, paragraph 8 of the Stockholm Convention of July 14, 1967 states that IP includes rights relating to: literary, scientific and artistic works; performance activities of artists, sound recordings, radio and television broadcasts; inventions in all areas of human activity; scientific discoveries; industrial designs; service marks, trade names and trade names; protection against unfair competition.

Paris Convention on legal protection industrial property dated March 20, 1883 establishes following list objects of legal protection: patents for inventions, utility models, industrial designs, trademarks, service marks, trade names and indications of origin or appellations of origin, as well as suppression of unfair competition.

Note that the concept of “industrial property” in IP law does not coincide with the concept of “industrial property” in the meaning of “property in industry” in the form of movable and real estate(industrial equipment, industrial buildings, production infrastructure, etc.), i.e. objects of property law.

The Berne Convention for the Protection of Literary and Artistic Works of September 9, 1886 states that the term “literary and artistic works” covers all works in the fields of literature, science and art, in whatever manner and in whatever form they may be expressed, as then: books, brochures and other written works; lectures, addresses, sermons and others this kind works, dramatic and musical-dramatic works; choreographic works and pantomimes; musical compositions with or without text; cinematographic works, which are equivalent to works expressed in a manner similar to cinematography; drawings, works of painting, architecture, sculpture, graphics and lithography; photographic works; works of applied art; illustrations, geographical maps, plans, sketches and plastic works related to geography, topography, architecture or sciences.

Thus, in accordance with international agreements, IP is divided into two groups: industrial property (rights to inventions, industrial designs, trademarks, appellations of origin of goods) and literary and artistic property (rights to literary, musical, artistic, audiovisual works). These objects are closely related to the group of means of individualization of participants in civil transactions and the products they produce, which are subject to legal protection. In addition, in the field of ID in recent years a system of new (non-traditional) objects arose as a result of scientific and scientific technical activities(computer programs and databases, integrated circuits, breeding achievements, etc.).

The fourth part of the Civil Code of the Russian Federation includes the following as protected results of ID and means of individualization:

1) works of science, literature and art;

2) programs for electronic computers (computer programs);

3) databases;

4) execution;

5) phonograms;

6) broadcast or cable communication of radio or television programs (broadcasting by broadcasting or cable broadcasting organizations);

7) inventions;

8) utility models;

9) industrial designs;

10) selection achievements;

11) topology of integrated circuits;

12) production secrets (know-how);

13) brand names;

14) trademarks and service marks;

15) names of places of origin of goods;

16) commercial designations.

The fourth part of the Civil Code of the Russian Federation for the first time establishes legal protection for such IP results as trade names, trade secrets (know-how), commercial designations, as well as complex IP objects and unified technologies.

Depending on the degree of uniqueness, originality and originality, we can distinguish creative and non-creative results ID.

Creative results characterized by novelty, originality and uniqueness. The settings for these properties vary from object to object. To uncreative results include, in particular, means of individualization (company name, trademark, name of place of origin of goods), trade secrets (know-how).

Signs of the results of intellectual activity as objects of intellectual property. Modern society such is that every day hundreds of millions of people engage in some mental activity. However, not everything that people create at computers, writing tables and drawing tables is intellectual property. IP objects as results of intellectual activity must have the following general signs.

1. Creative character. The requirement for the creative nature of the result of intellectual activity means, first of all, the requirement for the novelty of this result. Objectively, society is interested in receiving from creators new, previously unknown results of intellectual activity, since in this case progress in its development is possible. Both the melody, the poem, and the method of producing a certain product are initially, relatively speaking, in the head of the creator of the result of intellectual activity, in an immaterial, ideal form. Being expressed in material form, the result of intellectual activity reflects the material world, but is not it.

The existence of novelty presupposes the monopoly position of the owner of his property, be it an individual, a group of people, an employer, or the state. An IP monopoly may be temporary. The company can secure such a monopoly for a certain period, after which the monopoly is terminated (patent for an invention, certificate for a trademark). The monopoly period may also end when the author transfers the creative product to another entity.

2. Immaterial, ideal character. The result of intellectual activity is a product of human mental activity and is initially formed in the form of some ideal images, ideas, concepts from its creator. A consequence of this ideality is that most of these results can be easily copied and distributed.

3. Incarnation in material, objective form. In order for the result of intellectual activity to become the object of civil rights in the form of one or another object of intellectual property, it is necessary that this ideal result be recorded in any way on any material medium or in a specific environment: on paper, photographic film, magnetic media, in virtual space and etc. In any other case, it will not be protectable under IP law.

4. Separability from the creator, the possibility of transferring the results of ID to other persons. The separation of the results of intellectual activity from the personality of their creator ensures the involvement of the corresponding object in economic circulation.

The social value of goods of the first group - the results of intellectual activity - lies primarily in their ability to directly satisfy people's needs: cultural, informational, spiritual, material.

In the literature, it is proposed to call this group of objects “absolute goods”, i.e. goods that have intrinsic value, which manifests itself directly during their implementation. Means of individualization of goods (works, services), subjects of civil turnover and their enterprises do not have the function of directly satisfying the needs for legal regulation the fact of their intellectual or creative character is indifferent. It is proposed to call this group of objects “relative goods”, the value of which is manifested indirectly when the product is sold on the market.

Let us consider the content of the category “use” in relation to the results of intellectual activity. And here, within the framework of the exclusive right to the result of intellectual activity, a legal possibility is discovered that does not find a place in the system of actions with an object proposed by V.A. Belov, although de lege lata it is covered by the category “use”. This is the opportunity to take actions to objectify the result of intellectual activity,

its embodiment in a new objective form (material medium). IN

Among the legal possibilities of the owner of an exclusive right, it comes first, and this is not accidental, since the objectification of the result of intellectual activity in a material medium is the starting point for its further use. Including actions to objectify the result of intellectual activity among those mediated by the right to use means providing the copyright holder with the opportunity to control the progressive and irreversible process of “reproduction” of an intellectual product.

However, the nature of this opportunity is fundamentally different for different types results of intellectual activity, which, in our opinion, can be explained by the nature of the object of exclusive right itself. In this regard, it seems possible to classify the results of intellectual activity into two groups, depending on whether such a result is ready to satisfy needs immediately from the moment of its creation (let’s call them formalized objects), or whether the result needs to be embodied in some object or phenomenon of reality, i.e. e. adapt (determine its form) to directly satisfy a need (unformalized or abstract objects).

To: the group of formalized objects should include works, objects of related rights, IMS topologies and selection achievements. Such objects are formalized for the purpose of their consumption by the author (creator) himself; they are the “formalized” result of the subject’s mental activity. These are “completed” intellectual products: in the work the author’s idea is conveyed by certain expressive means, the topology of an IC is a set of microcircuit elements structured in a certain way, fixed on a material medium, a selection

sample (Article 1358 of the Civil Code of the Russian Federation); reproduction of the topology by inclusion in the IC or otherwise (Article 1454 of the Civil Code of the Russian Federation); production and reproduction of an object of selection achievement (Article 1421 of the Civil Code of the Russian Federation).

The legislation is aware of special cases of reproduction, formulated as separate methods of use and having certain specifics. These include the practical implementation of architectural, urban planning, design and gardening projects (clause 10, clause 2 of Article 1270 of the Civil Code of the Russian Federation) and finishing seeds

the achievement is expressed in a specific individual plant or animal. Most often, such objects are embodied and used in a material medium. The group of unformalized (abstract) objects includes inventions, utility models, industrial designs and know-how, since these objects are “pure information”, which by itself, without a certain formalization, is not capable of satisfying the need (solving the problem). In this case, the object of exclusive right is the formula of an invention (utility model), a set of essential features of an industrial design.

The difference lies in the fact that the subsequent “reproduction” of the formalized results of intellectual activity occurs in the form of their reproduction (repetition of the form). The corresponding legal possibility of the subject of exclusive right is normatively enshrined as the right to reproduce. Within the framework of the exclusive right to an abstract object, there is no legal possibility of reproduction; “reproduction” of such an object is possible only by embodying the ideal formula in

a material object or an objectively occurring process.

Legal possibilities for the reproduction and embodiment of an object are of a special, independent nature and may not pursue the goal of further introducing the object into circulation. In the legislation of a number of foreign countries, actions to reproduce an object are outside the scope of the right to use, constituting a separate right of the copyright holder. French doctrine and copyright law

classify methods of using works into methods of execution and methods of reproduction, thereby isolating this group

action from other action to use. In the literature it is also proposed not to classify the reproduction of works in itself as

such, to the ways of their use. The establishment of an exclusive right creates a prohibition for any person to reproduce an object, regardless of the purpose of such reproduction, with the exception of cases of permitted use for personal purposes and other cases of free use provided for by law (for example, reproduction of commercial animals for use in a given farm (clause 5 of Article 1422 Civil Code of the Russian Federation). Although it is believed that the reproduction of the result of intellectual activity in itself does not affect the interests of the copyright holder, this action is mediated by the exclusive right of use and, according to the logic of the legislator, is the most important among other methods of use - in all normatively established lists of methods of use, actions to reproduce the object are named. first.

Let us consider whether actions to extract natural properties (consumption) of the result of intellectual activity are mediated by exclusive rights. By extracting the natural properties of the result of intellectual activity, using it for its intended purpose, the subject satisfies his own need or interest, but such “consumption” only in relation to technical and artistic design solutions becomes the subject of legal regulation. Such actions as, for example, reading a book, watching a movie, applying topology remain outside the scope of the exclusive right integrated circuit, consumption

selection results - animals and plants202. This is a general permission. The exception is objects patent law, in relation to which the law has established a ban, without the consent of the owner of the exclusive right, from using a product containing a patented invention, utility model, industrial design, and implementing a patented method (clause 2 of Article 1358 of the Civil Code of the Russian Federation), as well as know-how. There is, however, an opinion that copyright law also knows the case of establishing the right to use an object, namely the right to the practical implementation of an architectural project. Clause 3 of Article 1271 of the Civil Code of the Russian Federation directly states that this method use is an exception to general rule about non-distribution of copyright? rights to cases of use of objects. This approach does not seem indisputable, because the use of a work of art (using it for its intended purpose) will, in our opinion, be the actual perception of the work in order to satisfy aesthetic, spiritual or information needs. The actions themselves to implement an architectural project are not limited to the perception of a work of architecture and are only a special case of reproducing the work as one of the methods of use. Thus, actions to extract the use value of a social good relative to the results

intellectual activity only in patent law, as well as in relation to know-how, are mediated by the exclusive right of use.

However, the reasons for this historically established “selective” approach of the legislator to mediating the exclusive right to consume intellectual products are practically not studied in the legal literature. We can assume several reasons.

First possible reason- a requirement of common sense. For the vast majority of the results of intellectual activity, it is not objectively possible to control the consumption of the object by other persons, which is becoming widespread. Accordingly, the establishment of a legal monopoly on the consumption of an object would not have practical implementation. From this position, the probability of tracking the application of an object of patent law by a third party is somewhat higher relative to other objects of exclusive rights, but it is still not so great. Therefore, this explanation of the identified phenomenon does not seem convincing.

The second possible reason - the nature of the object of exclusive right - allows us to explain the legal significance of consumption for only one result of intellectual activity - a method, as an object of invention. It is simply not possible to use the method other than through its implementation (consumption). Accordingly, the criterion of essential properties of an object of law is not capable of exhaustively explaining this phenomenon.

An explanation of the phenomenon of legal mediation or non-mediation of consumption of the result of intellectual activity is offered by M.A. Miroshnikov, believing that the subject of the exclusive copyright Therefore, the right to use the work is not required, since the author cannot satisfy the economic interest in this way. But then why is the application of the IMS topology and selection achievement, which is capable of satisfying the economic interest of the user, not mediated by exclusive rights?

It seems that not the fundamental ability of the result of intellectual activity to satisfy economic interest, but the interest of the owner of the intellectual product in exploiting it in a certain, specific way can serve as a premise to explain the current situation. To do this, you need to answer the question: for what purpose is the result of intellectual activity created? As a rule, an author creates a work of literature or art not for his own consumption, but for the purpose of making it public. Creating IC topologies is a labor-intensive and expensive process in itself; this is already a whole independent enterprise, so the goal of creating a topology, as a rule, will be its further implementation. It seems that the author of a selection achievement, as a rule, does not create a breed or variety for his own industrial use. But an invention, for example, is most often initially created for use in one’s own household, with the goal of establishing one’s own monopoly on the production of a new product. Similarly, know-how is created “for oneself” and is kept secret for these purposes. A general trend is revealed in the goals of exploiting the economic value of a product: for some objects this is their implementation, for others it is application in their industrial production. But this trend is general (we used the clause “usually” not by chance); in reality, the interests of specific producers of the results of intellectual activity can be very diverse. Therefore, it seems necessary to clarify the criterion of the interest of the copyright holder with another criterion - public interest. The existence of a general permission to “consume” most results of intellectual activity can be explained by their special social value, on the one hand, and uniqueness, on the other hand, as well as the recognition of everyone’s constitutional right to access cultural values. Thus, a selection achievement is the object of mass

consumption, the establishment of a patent monopoly on its use does not meet development needs agriculture and the economy as a whole.

Thus, the choice of one or another legal regime for the result of intellectual activity is based on the well-known principle of intellectual property law - the principle of a reasonable combination of the interests of the copyright holder and public interests.

The results of intellectual activity require a combination of two elements: firstly, it is a material medium that secures and reflects this result of intellectual activity, real rights to it, in particular the right of ownership; the second object is intangible, namely the results of intellectual activity as a set of ideas, technical solutions, artistic images (depending on the type of objects).

There may be a conflict between the rights of the owner and the rights of the author. This is relevant in works of fine art because of their singularity.

    Right of succession (Article 1293 of the Civil Code of the Russian Federation). If the owner decides to resell the work and if the price is higher than the purchase price, then the author has the right to a percentage of the income, to a part of it.

New term in Article 1296 “Intellectual Rights”.

Intellectual rights include three types of rights - personal non-property rights (for example, the right of authorship, the right to a name... Protected even after death); exclusive right (the property right to use the work in a manner that does not contradict the law); other rights (in particular, in the event of a conflict between the right of access and the right to follow).

Types of results of intellectual activity:

      1. Works of science;

        Works of literature;

        Works of art.

The protected elements here are the language and the system of disclosure and presentation of artistic images. The theme, plot are not protected... And the word or image can be, if it is new, copyrighted.

An object appears after being made public, after appearing in an objective form.

Due to the uniqueness and inimitability of the work, state registration of the object is not required. Rights arise from the moment the work is first made public in any form.

There is a protection mark: Copyright, author's name and year: © Ivanov 2009.

Feature of a computer program: it is equal to literary works.

      Objects of related rights. Here everything that is not copyrighted, but must be protected. Here are collected (listed) various objects listed in Article 1304 of the Civil Code of the Russian Federation; they are usually associated with the execution, transfer, and broadcast of copyright objects. For example, the rights of performers, conductors... In essence, a new object is not created, but a special interpretation, processing of copyright objects...

    Objects of patent law:

    1. Inventions.

      Utility models.

      Industrial designs.

Solving a technical problem. It is possible to create similar objects independently of each other, so it is necessary state registration at the patent authority and the issuance of a document of protection, that is, a patent. Here the problem (question) of priority arises - who created it first. By general rule priority is determined by the filing date of the application.

    Breeding achievements.

    1. Plant varieties.

      Animal breeds.

The similarity with a patent is that state registration of a selection achievement is required, the issuance of a patent and the problem of priority.

    Know-how. Otherwise it’s a trade secret. Its definition is in Article 1465. The main commercial value is the inaccessibility of information to third parties and hence the exclusion of any state registration.

Distinguish: know-how is an object, information, information, and a trade secret is now a confidentiality regime given to information by the owner.

    Means of individualization equated to the results of intellectual activity:

    1. This is the individualization of legal entities (company names are registered simultaneously with the legal entity in the Unified State Register of Legal Entities).

      Individualization of enterprises as a property complex (Romashka LLC has the Poseidon aquatic center. Poseidon is a commercial designation. It does not require special state registration).

      Individualization of goods, works, services. Trademark, service mark and appellation of origin of the goods. Exclusive rights arise from the moment of registration with a government agency.

The result of intellectual activity

The result of intellectual activity (RID) is a legal term to be used as an intangible commercial product.

The results of intellectual activity, which are provided with legal protection in accordance with current legislation, are objects of intellectual property ( OIS). Legal protection OIS built on the principle of granting exclusive rights to these objects. An exclusive right is the right of a person to use protected objects at his own discretion, including the right to prohibit the use specified objects to other persons, if such use does not violate the rights of other copyright holders.

The results of intellectual activity for which legal protection is not provided are classified as unprotected intellectual products (NPC).

Intellectual property objects

Within OIS rights to objects of intellectual industrial property, objects combining protected and unprotected intellectual property, objects of copyright and related rights, as well as rights to means of individualization are distinguished.

Legal protection of intellectual industrial property objects arises as a result of the implementation of the procedure for securing rights. Legal protection of objects related to other types of rights arises due to the very fact of creation of assets, and state registration of rights to them can be carried out on a voluntary basis.

For objects of intellectual industrial property, there are two ways to secure rights to these objects:

  • open - by filing a patent;
  • closed - by protecting production secrets (know-how) as a trade secret.

The choice in favor of one or another method of legal protection is determined by the possibility of obtaining maximum commercial benefit by a particular copyright holder.

Intellectual property objects are reflected in accounting organizations as part of non-current assets in accordance with the requirements of the regulations on accounting PBU 14/2007 “Accounting intangible assets».

Unprotected intellectual product

Unprotected intellectual product (NPC) is the result of intellectual activity, which:

  • is subject to legal protection, but is not protected by title documents drawn up in the manner prescribed by law;
  • is not subject to legal protection in accordance with the norms of current legislation.

The results of intellectual activity related to unprotected intellectual products are reflected in the accounting records of the organization as part of non-current assets in accordance with the requirements of the accounting regulations PBU 17/02 “Accounting for expenses on research, development and technological work.”

Negative result of intellectual activity

Due to the creative nature of intellectual activity, its result may be negative. A negative result is understood as a result that arose due to circumstances beyond the control of the performer and which in the future cannot be used to extract economic benefits. In addition, this result is not a solution to the problem set based on the current level of development of science and technology.

Obtaining this result does not mean that the costs associated with obtaining it are not economically justified. Expenditures on scientific and technical activities, which gave negative result, can be attributed to losses.

Literature and regulations

  • GOST R 15.011-96 Patent research.
  • Potemkin S.Yu. Accounting and tax accounting in the innovation sphere: from creating the results of scientific and technical activities to the use of intellectual property rights. - Exam. - 2011. - 239 p. - ISBN 978-5-377-03928-0

Wikimedia Foundation. 2010.

See what “Result of intellectual activity” is in other dictionaries:

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    The result of intellectual activity. Includes inventions, discoveries, patents, scientific reports and reports, projects, descriptions of technologies, literary, musical, artistic works, works of art, etc... Encyclopedic Dictionary economics and law

    This article or section describes the situation in relation to only one region. You can help Wikipedia by adding information for other countries and regions... Wikipedia

    PBU 14/2007- ACCOUNTING REGULATIONS ACCOUNTING FOR INTANGIBLE ASSETS (PBU 14/2007) Contents 1 I. General provisions 2 II. Initial valuation of intangible assets... Accounting Encyclopedia

    INTELLECTUAL PROPERTY- in accordance with Art. 139 of the Civil Code, in cases and in the manner established by the Civil Code and other legislation, the exclusive right (intellectual property) of a citizen or legal entity to protected results of intellectual activity is recognized... ... Legal Dictionary of Modern Civil Law

Books

  • Development of a legal mechanism for protecting the results of intellectual activity in the Russian Federation, S. A. Gripich. The monograph presents the results of the author’s research, aimed at identifying theoretical and practical problems of legal regulation of relations, the object of which is...


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