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Which of the following is NOT eligible for a patent?
Financing Activity
Transactions and events whereby resources are obtained from, or repaid to, owners (equity financing) or creditors (debt financing).
Net Income
The sum a company retains as earnings after deducting expenses and taxes from its turnover.
Noncash Charges
Expenses recorded in accounting but do not involve any actual cash flow, such as depreciation or amortization.
Available-For-Sale Securities
Financial instruments that are not classified as held-to-maturity or trading securities, and are instead intended to be sold for reasons other than temporary declines in value.
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