The expenses that can be included in the intellectual property management expenses are roughly as follows:

Expenses incurred by trademark inquiries, registrations, consultations, changes and renewals, trademark licensing contract filing and management cost.

Expenses incurred for patent application, consultation, license filing, management and annual patent fees.

Expenses incurred for copyright acquisition, consultation, licensing filing, and management.

Expenses incurred for the management of non-proprietary technology contracts and employee confidentiality contracts.

Salaries and benefits for personnel in specialized intellectual property management positions.