{"id":8125,"date":"2020-01-10T13:08:33","date_gmt":"2020-01-10T13:08:33","guid":{"rendered":"https:\/\/iesdiegotortosa.com\/?p=8125"},"modified":"2021-07-03T09:49:11","modified_gmt":"2021-07-03T09:49:11","slug":"royalty-payments-accounting","status":"publish","type":"post","link":"https:\/\/iesdiegotortosa.com\/index.php\/2020\/01\/10\/royalty-payments-accounting\/","title":{"rendered":"Royalty Payments Accounting"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Introduction To Royalty Accounts2. Types<\/a><\/li>\n<li><a href=\"#toc-1\">Royalty Payment<\/a><\/li>\n<li><a href=\"#toc-2\">What Is An Example Of Royalty?<\/a><\/li>\n<li><a href=\"#toc-3\">Software Royalties<\/a><\/li>\n<li><a href=\"#toc-4\">Royalties In Intercompany Transactions<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' 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\" width=\"254px\" alt=\"royalty payments accounting\" \/><\/p>\n<p>It is unrelated to costs of technology development or the costs of competing technologies. The product is accepted on a royalty schedule depending on the software meeting set stage-wise specifications with acceptable error levels in performance tests.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"253px\" alt=\"royalty payments accounting\" \/><\/p>\n<p>Accounting information is used by the lessor in calculating the amount due from the lessee. Insist that the vendor spend some time at your location during the development\/installation process. Most people have encountered the \u00abonline activation\u00bb type of licensing when they purchase a copy of Microsoft Windows or Microsoft Office. The most commonly used method of hardware-locked licensing is online activation.<\/p>\n<p>This article talks about Royalties Accounting, important terms related with Royalty accounts and Royalty <a href=\"https:\/\/www.irs.gov\/publications\/p538\">Accounting Periods and Methods<\/a> Accounting treatment. Visit your attorney and request or demand an accounting as the case may be.<\/p>\n<p>You might be a transfer pricing professional who needs to work out whether your client set a market royalty rate when granting a license to their subsidiary. Or you may need to calculate an arm\u2019s length royalty rate for an upcoming transfer of intangible property to another related entity.<\/p>\n<p>But, without knowing the ins and outs of the various payments you can receive through mineral leases, excitement can quickly become anxiety. Multi-currency capabilities allow revenue, cost and other data to be provided in one currency and processed in another, as well as payment amounts that can be expressed in any currency. Deal terms are growing increasingly more complex and the associated financial terms are getting harder to manage. Valued relationships depend on the correct administration of complex deal terms. With Alliant Royalties, you can maintain your deals in a controlled manner.<\/p>\n<p>Indirect costs are properly allocable to property produced or property acquired for resale when the costs directly benefit or are incurred due to the performance of production or resale activities. Indirect costs may be allocable to both production and resale activities as well as to other activities not subject to Sec. 263A. Because these arrangements are licenses of intellectual property and there is one single performance obligation, Comcast Corporation determined that these arrangements fall under the sales- and usage-based exception. Because these arrangements are considered fixed in substance, Rambus did not apply the sales-based royalty exception. Instead, the company recognized revenue when the control of the IP was transferred to the licensee. Your lessees will need to assist you in this process by providing you with mine plans and\/or forecasts of mine production and coal sales.<\/p>\n<p>Therefore, it is preferable to use services of specialists, such as royalty accountants to reduce the risk of misstatements in financial statements. For example, there are a couple of manufacturing processes in which we pay royalties for a process, so we put this in COGS. For brokers&#8217; commissions and royalties and other payments to organizations selling our product, these are always in Selling Expense. Generally, usage-based royalties are focused on the licensee\u2019s use of IP in production or operations rather than the licensee\u2019s end-sales or other benefits derived from the license of IP. Intuitively, usage-based royalties are paid as the licensee uses the IP for its purposes, regardless of the benefits to the licensee that result.<\/p>\n<h2 id=\"toc-0\">Introduction To Royalty Accounts2. Types<\/h2>\n<p>Royalties can take many different forms and the calculations can be complex however, fundamentally they depend on the amount to which the asset is used by the licensee. For example, a publisher might pay a royalty to an author for each copy of their book sold, or a manufacturer might pay a royalty to an inventor based on the revenue earned from the sale of their product. Let\u2019s take a look at a handful of payment and tax scenarios so you can collect royalty payments without receiving collection calls from Uncle Sam. Long before you receive a royalty payment, you will typically receive a \u201clease bonus\u201d payment.<\/p>\n<p>Trade marks are often applied to an entire brand of products and not just a single one. When the rights of trade mark are licensed along with a know-how, supplies, pooled advertising, etc., the result is often a franchise relationship. Franchise relationships may not specifically assign royalty payments to the trade mark licence, but may involve monthly fees and percentages of sales, among other payments. In 2002, the Licensing Economics Review found in a review of 458 licence agreements over a 16-year period an average royalty rate of 7% with a range from 0% to 50%.All of these agreements may not have been at \u00abarms length\u00bb. In license negotiation, firms might derive royalties for the use of a patented technology from the retail price of the downstream licensed product.<\/p>\n<p>Under such a situation a Nazrana account is opened in the books of the lessee and lessor. In the books of the lessee, the whole amount of Nazrana is debited to \u2018Nazrana Account\u2019 and is written off during the period of lease by transferring equal amount to profit and loss account. It the books of the lessor, it is credited to Nazrana account and an equal amount is transferred to profit and loss <a href=\"https:\/\/www.google.com\/search?q=contra+asset+account&amp;biw=1629&amp;bih=839&amp;hl=en&amp;gl=US&amp;ei=Vc1lYPe5KaGJrwTXnIewBA&amp;oq=contra+asset+account\">contra asset account<\/a> account every year. The balance in Nazrana account is shown as an asset in the books of lessee and as a liability in the books of the lessor. When a company reports royalty expense for a financial period, the result is a decrease in net income and thus a decrease in income tax liability. The tax liability gets transferred to the individual who earned the payment and received the Form 1099.<\/p>\n<p>Royalty payments and franchise fees are paid by franchisees and recorded as revenue for a franchisor. Royalties are a business expense for a franchisee, whereas the initial franchise fee is an intellectual property purchase that must be capitalized and depreciated on the company&#8217;s balance sheet&#8211;it may not be expensed in a single year. In October 2010, Bristol-Myers Squibb Company (\u201cBMS\u201d) acquired ZymoGenetics and assumed ZymoGenetics\u2019 rights and responsibilities under the licensing agreements. The BMS Amendment provides for a one-time, final payment from the Company to BMS totaling $1,500,000, which was paid in July 2011. This payment satisfied the $1,000,000 liability recognized as of December 31, 2010, and an additional $500,000 recognized as royalty expense in the consolidated statement of operations for the year ended December 31, 2011.<\/p>\n<h2 id=\"toc-1\">Royalty Payment<\/h2>\n<p>c) Royalty is transferred to production or profit &amp; loss account , but minimum rent is not transferred to royalty account. In most contracts calling for a royalty to be paid on IP, payments of royalties usually happen on a periodic basis &#8212; monthly, quarterly, annually, whatever. As part of that, the licensee usually has to give an accounting of how the royalty was calculated.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"258px\" alt=\"royalty payments accounting\" \/><\/p>\n<p>If it is paid on production basis then it is considered direct expense and debited to Trading Account. Royalty is defined as a person or a group of people related to a monarch, or a share of the proceeds paid to the owner for use of their work or their ownership rights. The Internal Revenue Service defines a royalty as something paid to obtain intellectual property, or to use intellectual property or rights to such property. See reporting instructions at Instructions for Form 1099-MISC, Miscellaneous Income.<\/p>\n<p>Income-tax was deducted at source @ 20% every year before actual payment of royalty. Since in the first year the actual royalty is \u2018Nil\u2019 the entire amount is treated as short-working. Minimum Rent for the 4th year will be Rs. 9,000 and, as actual royalty is Rs. 10,000, so Rs. 1,000 is recouped. During strike or lock-out, the actual royalty earned will discharge all rental obligations . X Ltd took a lease of coalfields from Y Ltd against a royalty of Rs. 10 per ton of coal raised.<\/p>\n<p>Patent Royalty \u2212 Patent royalty is paid by the lessee to lessor on the basis of output or production of the respective goods. Copyright \u2212 Copyright provides a legal right to the author (of his book\/s), the photographer , or any such kind of intellectual works. Copyright royalty is payable by the publisher of a book to the author of that book or to the photographer, based on the sale made by the publisher.<\/p>\n<h2 id=\"toc-2\">What Is An Example Of Royalty?<\/h2>\n<p>Syarikat Racheal Bhd has agreed to allow My Heart Bhd to market their products with the required condition that the minimum rent is to be RM18,000 per annum. Any payments for short working are recoupable only in the two years following that in which they occurred. The following table shows the effect of extraction figures contained in column . As the minimum rent is RM400, then obviously column must never show a figure less than RM400. However, if the sum of royalty is less than the minimum rent , then the payment will be based on the minimum rent (minimum royalty \u2013 minimum rent). There are a number of ways that franchisors establish what their ongoing royalty fee will be.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"259px\" alt=\"royalty payments accounting\" \/><\/p>\n<p>However, a minimum guarantee, which is an amount a company must pay even if it doesn\u2019t reach a certain level of sales or usage, would have to be accounted for separately because that portion is not a sales- or usage-based royalty. Other royalty agreements create agreements where the licensor receives a greater royalty payment at different levels of sales. This is called a stepped royalty agreement and is recorded differently than a regular royalty payment. It is recorded in the ledger as a debit to royalty expense and a credit to accrued royalties . Some contracts stipulate that the licensee pay the licensor a percentage of net income over each quarter, month, or other designated period. These payments will be recorded as reductions to the prepaid royalty account until that account is depleted.<\/p>\n<p>Note that the buyer of intellectual rights would simply stop selling non popular items, and as result no royalty payment will be needed and no accounting entries are expected to be posted in the books of the licensee . Accounting for royalty arrangements may be challenging due to different royalty rates, possible reserves for returns, cash advances, \u201cfree\u201d goods options and other individually agreed upon terms with owners of intellectual rights.<\/p>\n<p>Royalty is payable by the lessee of a mine to the lessor, by publisher of the book to the author of the book, by the manufacturer to the patentee, etc. Typically, an investor may receive a regular monthly or quarterly payment based on a company\u2019s sales.<\/p>\n<h2 id=\"toc-3\">Software Royalties<\/h2>\n<p>This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19. Royalties last their entire life of the songwriter and another 70 years after they have passed away. This is why some songwriters have one huge hit song and the royalties they continuously earn can sort them out for life.<\/p>\n<p>Royalties are designed to protect the intellectual property rights of a company. A company might file a patent on an innovation so that a third party must pay them a fee to use that patent. Intellectual property can be in the form of <a href=\"https:\/\/business-accounting.net\/what-is-royalties-in-accounting\/\">royalty payments accounting<\/a> copyrights, patents, and trademarks. Royalty agreements should benefit both the licensor and the licensee . For the licensor, a royalty agreement to allow another company to use its product can allow them access to a new market.<\/p>\n<ul>\n<li>Practically, royalties based on output should be debited to Manufacturing or Production Account whereas royalty based on sales be treated as selling expenses) should be debited to Trading Account on Profit and Loss Account.<\/li>\n<li>For example, X leased a mine from Y at a Minimum Rent of Rs. 12,000 p.a.<\/li>\n<li>The Income approach focuses on the licensor estimating the profits generated by the licensee and obtaining an appropriate share of the generated profit.<\/li>\n<li>Minimum rent is also known as dead rent, fixed rent, flat rent, rock rent and contract rent.<\/li>\n<li>Beginning in year 4, SARS Industrial required Tyra Gold Company to raise the minimum rent up to RM30,000 per annum.<\/li>\n<\/ul>\n<p>A licensee is a business, entity, or individual that has legal permission to conduct activities using something that another party owns or controls. Caroline Banton has 6+ years of experience as a freelance writer of business and finance articles. Driving client revenue and profits through rights, audiences, and advertising across platforms. Once the advance has been paid off, then this Balance Forward will no longer appear on the statement.<\/p>\n<p>In January 2012, the Company announced receipt of the CE Mark forGEM 21S in the EU. The Company believes this CE Mark, obtained on behalf of Luitpold, triggers a $10,000,000 final milestone payment due to the Company from Luitpold pursuant to the terms of the sale of GEM 21S to Luitpold in 2008.<\/p>\n<p>At least one study analyzing a sample of 35 cases in which a court awarded an ongoing royalty has found that ongoing royalty awards \u00abexceed[] by a statistically significant amount the jury-determined reasonably royalty.\u00bb If there is an applicability of TDS as per Income Tax Act, lessee will make the payment to lessor after deducting TDS as per applicable rate and lessee is liable to deposit it to the credit of Central Government. Amount of royalty will be gross amount of royalty , that will be charged to profit and loss account.<\/p>\n<p>Author: <a href=\"https:\/\/www.business.com\/advice\/member\/p\/donna-fuscaldo\/\">Donna Fuscaldo<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Introduction To Royalty Accounts2. Types Royalty Payment What Is An Example Of Royalty? Software Royalties Royalties In Intercompany Transactions It is unrelated to costs of technology development or the &#8230;<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8125","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/posts\/8125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/comments?post=8125"}],"version-history":[{"count":1,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/posts\/8125\/revisions"}],"predecessor-version":[{"id":8126,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/posts\/8125\/revisions\/8126"}],"wp:attachment":[{"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/media?parent=8125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/categories?post=8125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/iesdiegotortosa.com\/index.php\/wp-json\/wp\/v2\/tags?post=8125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}