IP and Trademarks
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Copyrights, patents, trademarks and trade names are referred to as intellectual properties, and are intangible assets that do not appear on financial statements.
Copyright is a form of intellectual property that protects works that are original, individual expression in books, plays and paintings. Copyrights are given to creative forms of work or expressions by an individual, and not copied from someone else.
Copyrights can be registered for literary works, musical works including any words that accompany them, dramatic works, including the music it accompanies, pantomimes & choreographic works, pictorial, graphic and sculptural works, motion pictures and audiovisual works, sound recordings and architectural works. A broader view of the aforementioned categories should be considered.