Accounting method and apparatus for intellectual property reinvestment fund

摘要

A system of accounting is provided for an intellectual property trust that manages multiple intellectual property accounts and assets. The system provides for the allocation of new intellectual property assets to the trust and a determination of a unit value of those intellectual property assets. The system further provides for the entry of a transaction of those assets and a determination of the unit value of that transaction. The unit value of the transaction is posted to the unit values of the intellectual property assets and of the account. By comparing the unit value of the intellectual property assets and the account, a determination of the shareholdings of the beneficiaries in the corpus is made.