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FEDERAL LAW DESK REFERENCE FOR CORPORATE COMPLIANCE

Federal Regulations and Agency Guidance Organized by Risk-Specific tPrimers TM

Intangible Capital Preservation &
Exploitation - Business Value Augmentation

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Monetization of corporate non-performing intangible assets - intellectual or industrial property- generates income by: licensing, sales, and infringement lawsuit damage recovery; increases business sale profits; enhances value of the core business for mergers and acquisitions, insolvency and liquidation proceedings, insurance coverage and risk management: facilitates compliance with the federal Sarbanes Oxley Act’s financial disclosure; allows their use as a collateral for obtaining growth capital (e.g., by loans) and serves as a basis for development and exchange of new technologies. 

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Patents protect inventions of structures, and methods of production in mechanical, chemical, electrical, electronics, and life sciences arts and cover all industries ranging from household items, microchips, biotechnology to space, food, cosmetics, medicine, vehicles and any equipment. All patents are published and used to protect for 20 years (legal monopoly for utility patents) and 14 years for design and plant patents. Patents protect the underlying inventions from copying by competitors, preclude entry of counterfeit products into the United States by the U.S. Customs and Border Protection federal agency, allow the patent owners to obtain loans against patents having a value separate from the core business value, sell or license patents, increase revenue by license royalties, magnify the core business value, and even crush the owner-company competitors by court ordered injunctions. ​

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Copyright protects only the form of expression but not the underlying ideas, principles, or facts, which therefore can be appropriated by anyone. An original work of authorship, fixed in a tangible medium of expression for communication to others, either directly or through a device, can be copyrighted. For instance, facts contained in a copyrighted book can be used without any obligation to the author, but copying the sentences in the book is illegal. Trademark, title, slogan, trade name, mere listing of ingredients, and other short phrases or expressions cannot be copyrighted regardless of their distinct arrangement. Titles of literary works, for books, records, or movies, are not copyrightable, but the title of a series (not a single work) of literary works may be registered as a trademark. One can copyright posters, pictures, TV commercials, manuals and parts catalogs arrangement, books, movies, pictures, paintings, musical works, toys, choreographic performances, translated text, and computer program “menu” screens.

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Trade secrets may be defined as any formula, device or information used in a trade or business, like customers list, product specifications, marketing plans, bookkeeping or other office management methods, a code for determining discounts, rebates or other price concessions, barbecue sauce recipe, product manufacturing data, chemical formula for a soft drink or perfume, personnel evaluation, economic research, or marketing plan which give the owner an advantage over competitors. Trade secrets may continue in perpetuity unlike patents. Novelty and invention are not requisites of a trade secret, but secrecy and absence of general knowledge in trade or business, or public knowledge of the item, are. Different royalty rates may be allocated for licensed trade secrets and patents for generation of a supplemental stream of income. 

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Trademarks, service marks, and trade names are valuable business assets, which can be licensed or conveyed together with the good will, or “going concern value”, of the business. A trademark is defined as “any word, name, symbol or device or any combination thereof adopted and used by a manufacturer or merchant to identify his goods and distinguish them from those manufactured or sold by others”. Trademarks identify the source of goods and service marks identify the source of services. Both trademarks and service marks indicate a sole source, which can be anonymous, and represent uniform quality of such goods or services. Trademarks may be worth billions of dollars. 

解决方案

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© 2026,Tekapult, LLC. Disclaimer: The publisher and the author give no legal or other professional advice by this publication and disclaim all liability, loss, or damages, which may arise from the use of the information stated herein. tPrimers derivative digests include content of and based on the U.S. Treasury Department, U.S. Department of Justice, Bureau of Industrial Security, SEC and U.S. Homeland Security Department published materials, advisory opinions, FAQs and guides. U.S. Government works are in the public domain and not subject to copyright protection within the United States. No U.S. government agency endorsed the tPrimers’ derivative works. Tekapult Materials are provided for informational and compliance-education purposes only and do not constitute legal advice. Use of this website or its Materials shall not create an attorney–client relationship.

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