Accounting RNTD - part of intellectual property management systems in enterprises

The paper presented an approach to the formulation of accounting for the results of intellectual activity, especially in science and technology (non-kind) received as a result of the research, development and technology (R & D). The issues relating to the collection costs for putting on accounting of rights arising from patents, utility models, industrial designs, rights in trade secrets (know-how), and the collection costs for R & D results are not subject to legal protection under Part Four of the Civil Code of the Russian Federation.