Intellectual property products (TALC 14)

A1A.273.

Intellectual property products (TALC 14) are the result of research, development, investigation or innovation leading to knowledge that the developers can market or use to their own benefit in production because use of the knowledge is restricted by means of legal or other protection. This category is further classified into:

• research and development (TALC 141);
• mineral exploration and evaluation (TALC 142);
• computer software (TALC 143);
• databases (TALC 144);
• entertainment, literary and artistic originals (TALC 145); and
• intellectual property products not elsewhere classified (TALC 149).

A1A.274.

Research and development (TALC 141) consists of expenditure on creative work undertaken on a systematic basis in order to increase the stock of knowledge, including knowledge of man, culture and society, and use of this stock of knowledge to devise new applications.

Includes:    Research and development that provides an economic benefit to its owner.

Excludes:   Research and development work that does not provide an economic benefit to its owner (classified to non-employee expenses not elsewhere classified (ETF 1239, COFOG-A, SDC)).

A1A.275.

Mineral exploration and evaluation (TALC 142) consists of expenditure on exploration for petroleum, natural gas and non-petroleum deposits and subsequent evaluation of the discoveries made.

Includes:    Pre-licence costs; licence costs; acquisition costs; appraisal costs; costs of aerial and other surveys; test drilling and boring costs; transportation and other costs incurred to make exploration possible.

A1A.276.

Computer software (TALC 143) consists of computer programs, program descriptions and supporting materials for both systems and applications software that are expected to be used for more than one year.

Includes:    Purchased software; software developed on own account; software intended only for own use; software intended for sale by means of copies.

A1A.277.

Databases (TALC 144) consists of files of data organised in such a way as to permit resource-effective access and use of the data.

Includes:    Purchase, development or extension of computer databases that are expected to be used in production for more than one year.

A1A.278.

Entertainment, literary and artistic originals (TALC 145) consists of original films, sound recordings, manuscripts, tapes and models in which drama performances, radio and television programming, musical performances, sporting events and literary and artistic output are recorded or embodied.

Includes:    Purchased entertainment, literary and artistic works; entertainment, literary and artistic works produced on own account.

A1A.279.

Intellectual property products not elsewhere classified (TALC 149) consists of intellectual property products that cannot be classified to research and development (TALC 141), mineral exploration and evaluation (TALC 142), computer software (TALC 143), databases (TALC 144) or entertainment, literary and artistic originals (TALC 145).

Includes:     New information and specialised knowledge not elsewhere classified which is restricted for use by the units that have established ownership rights over the information or to other units licensed by the owners.

A1A.280.

Weapons systems (TALC 15 and TALC 151) consists of military vehicles and equipment designed to launch weapons of destruction, that are used continuously for more than one year in the provision of defence services, even if their peacetime use is simply to provide deterrence.

Includes:    Warships, submarines, military aircraft, tanks, missile carriers; launchers; single-use weapons with a highly destructive capability which provide an ongoing service of deterrence against aggressors such as ballistic missiles.

Excludes:   Single-use weapons such as missiles, rockets and bombs (classified to TALC 215 Military inventories).