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Market-based ratios can be which of the following:
I. Price-to-earnings ratio
II. Dividend yield
Unamortized Patent
The portion of a patent's cost that has not yet been expensed through the process of amortization.
Adjustment Necessary
A correction or modification required to ensure accuracy, typically in the context of financial records or statements.
Patent Account
A patent account is an intangible asset account that records the costs associated with the acquisition and registration of patents over their useful lives.
Unamortized Patent
The portion of a patent's acquisition cost that has yet to be expensed over its useful life to reflect its consumption or expiration.
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