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Osnovu dannoj knigi sostavlyayut pravila bukhgalterskogo i nalogovogo ucheta operatsij po priobreteniyu, remontu, modernizatsii i spisaniyu komp'yuterov i sozdaniyu komp'yuternykh setej. V izdanii privedeny osnovnye printsipy otneseniya ob'ektov intellektual'noj sobstvennosti, v tom-chisle i programmnykh produktov, k nematerial'nym aktivam, rassmotreno ikh postuplenie v organizatsiyu za platu, v kachestve vklada v ustavnyj kapital, bezvozmezdno. Osoboe vnimanie v knige udeleno avtorskim pravam na programmnye produkty i bazy dannykh. No glavnoe dostoinstvo dannogo prakticheskogo rukovodstva - bol'shoe kolichestvo primerov i ssylok na normativnye dokumenty, reguliruyuschie dannoe napravlenie deyatel'nosti organizatsij.
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