The article discusses the intellectual property management issues, which constitute an important component of innovation organizations. The authors reveal accounting objects aspects, their depreciation. The article deals with technological improvement and hi-tech product manufacture, which require an economic model enabling considering and effectively depreciating an intellectual property. The authors provide recommendations about financial base expansion of an innovation activity at the expense of increase of intellectual property depreciation in production cost.
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Order of the Government of the Russian Federation “On the adoption of Strategy of innovation development of the Russian Federation for the period till 2020” of December 08, 2011 № 2227-r.