ACCOUNTING OF LICENSING ACTIVITY FOR THE RIGHT TO USE PLANT VARIETIES IN RESEARCH INSTITUTIONS

Анотація

The article examines the process of commercialization of intellectual property of research institutions in the agricultural sector. It is proved that the active scientifically-based organization of patent-licensing work will contribute to a comprehensive solution to the problem of implementing the latest advances in science and technology in agricultural production. The advantages of the process of licensing intellectual property for the licensor and the licensee are outlined. One of the benefits of licensing intellectual property is helping a licensed company to commercialize its intellectual product or expand its current operations in new markets more efficiently and more easily than it would do on its own. The characteristics of the main types of licenses are given and their differences are determined. The paper outlines the problematic aspects regarding the control of license fees by the licensor over the use of the intellectual product by the licensee. The main types of license fees, which are provided as a reward for the right to use plant varieties, are analyzed. It is substantiated that royalties as an element of calculating the amount of remuneration has a deep economic essence, stimulating the owner of the right to the product of intellectual labor to support its implementation, constantly adapt to production conditions and market conditions. It was revealed that the issue of accounting for licenses in scientific budget institutions is not regulated; there are no appropriate methods, accounts and registers for reliable display of information on the commercial activities of research institutions. An algorithm for accounting mapping of licenses as an asset in the activities of the licensor and the licensee has been developed. A method of displaying royalties and lump sums in the accounting of research institutions in the agricultural sector is proposed. The necessity of using off-balance sheet accounts to reflect the licenses in the licensee’s activity is substantiated, which will allow forming the information base on the received IPR on the terms of the non-exclusive license for the purpose of control.

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