- DefinitionCosts incurred and are directly related to generating license revenue. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark.
 
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 225
 -SubTopic 10
 -Section S99
 -Paragraph 2
 -Subparagraph (SX 210.5-03.2(e))
 -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688
 
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