The concept of non-patented technology

Also called "know-how" and "know-how". Refers to technical knowledge unknown to the outside world, such as unique design, modeling, formula, calculation formula, software package, manufacturing process and other technical know-how, technical secrets, etc. An intangible asset of an enterprise. Non-patented technology, like patent right, can make enterprises in an advantageous position in the competition and bring economic benefits to enterprises in the future. Unlike patent rights, non-patented technologies are not registered in patent offices, but monopolized by secret means. Therefore, it is not protected by law and has no expiration date. As long as it is not made public, it can be effectively used and can be transferred with compensation. Non-patented technology can be purchased from outside and recorded according to the actual price paid. But most of the non-patented technologies are created by enterprises themselves. Self-created non-patented technology needs a lot of research and development expenses, which should be capitalized in principle and shared later. Non-patented technology is often gradually formed through long-term production and operation experience accumulation, and it is impossible to predict whether non-patented technology will be formed. Even if it is intentionally formed, it is impossible to determine which expenditures are related to future non-patented technologies, so most of them will not be capitalized in practice. According to the provisions of the current financial system, the appraisal of non-patented technology should be evaluated and confirmed by a statutory appraisal institution.