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Re:What Could Have Entered the Public Domain on January 1, 2017 by toxik on Monday January 02, 2017 @08:26AM (#13301010)
Correct me if I'm wrong but I would think this to be the case already.

Company has an asset whose value increases, that needs to be booked and eventually declared as income AFAIK. I'm really not a good accountant when it comes to IP but I think that's the general idea.

Re:What Could Have Entered the Public Domain on January 1, 2017 by int_19h on Monday January 02, 2017 @05:14PM (#13305007)
It only needs to be declared as income (or capital gains, depending) when you sell it, not by virtue of mere possession.