Leasing of intellectual property and similar products, except copyrighted works

Businesses whose activities allow other parties to use non-financial assets in which royalties or license fees are paid to the asset holder. The use of these assets can take various forms, such as reproduction licenses, used in the following processes or production, business operations under the franchise system and others. The owner of non-financial assets can be the creator or not at the same time. activities covered include leasing without option rights (operational leasing) of intangible non-financial assets (not works or copyrights such as books or software) and receiving royalties or licensing fees for use, such as patented entities, trade marks and service mark, brand name, mining or mineral exploration rights,