Rights consist of patents, licenses, trademarks, franchises and copyrights

They are expenditures made for using and benefiting the powers that the governmental authorities provided to the company .                                                                                                                                                                                                                                                                                                                              

When the right is acquired, the related account is debited.

They are amortized according to contract durations

If there are no contracts, then the amortization duration will be ten years by default