royalties

(redirected from Royalty income)

Royalty

A fee that one receives in exchange for allowing another party to use and profit from one's property. For example, a publisher who prints and sells a book must compensate the author for use of his/her intellectual property. Usually a royalty is a percentage of the revenue or profit that the other party (in this example, the publisher) makes.

royalties

payments made for the use of an INTELLECTUAL PROPERTY RIGHT (copyrights, patents etc.) or physical property rights (mineral extraction rights etc.).
References in periodicals archive ?
This agreement provides GrAaAaAeA nenthal with a more committed partner well as provides a pre-agreed fixed minimum royalty income stream over the next few years, if the partner performs within a given range of revenue achievements.
The trust said that it received USD0 and USD26,384 from the New Mexico and Colorado portions of the San Juan Basin Properties and royalty income from the Hugoton Properties amounted to USD99,874.
source royalty income generated from the endorsement contracts; and
This year's quarter included no royalty income from the Mossimo brand, which generated $800,000 in royalty income in the year-earlier quarter, but which was sold earlier this year to Iconix Brand Group.
It sells beneficial interests (trust units) to investors to raise capital and distributes royalty income to unit holders, net of management fees.
Our findings indicate the following: (1) royalty income is highly relevant to securities valuation, (2) the intensity of royalty income provides investors with an important signal about the quality and prospects of firms' R & D expenditures, and (3) a substantial number of companies engaged in patent licensing do not disclose royalty income in financial reports.
From this Permanent Fund, a separate Support Fund (also known as the 8(g) fund) was created to receive and hold 75 percent of the earnings from investment income and royalty income and 25 percent of the earnings from net capital gains/losses.
In the usual case, the company would accrue federal and state income tax on the royalty income received by the licensor and record a tax benefit in the subsidiary for the 5-percent expense.
As long as the association is not actively involved in or providing substantial services for the commercial marketing, income derived from such arrangements is royalty income.
Royalty income recorded for a month is the amount computed and paid to the Trust with respect to the Trust's 75% net overriding royalty interest (the "Royalty") in certain oil and gas leasehold and royalty interests (the "Underlying Properties") by Burlington, the present owner and principal operator of the Underlying Properties.
Complete elimination of source-country withholding taxes on royalty income (Article 12).
Recently the Eighth Circuit Court of Appeals clarified the taxation of royalty income.