Resonant Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

PATENTS AND DOMAIN NAME (Details)

v2.4.1.9

PATENTS AND DOMAIN NAME (Details) (USD $)	12 Months Ended
PATENTS AND DOMAIN NAME (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Summary of patent and domain name costs capitalized and amortized
Balance at the end of the period	$ 253,888us-gaap_FiniteLivedIntangibleAssetsNet
Amortization expense
2015	21,475
2016	21,475
2017	20,954
2018	20,780
2019	20,780
2020 and thereafter	148,424
Total amortization expense	253,888us-gaap_FiniteLivedIntangibleAssetsNet
Patents and domain name
Summary of patent and domain name costs capitalized and amortized
Balance at the beginning of the period	379,703	226,018
Purchase of domain name		21,705
Amortization	(19,335)	(11,969)
Legal fees for pending patents	139,642	143,949
Balance at the end of the period	500,010	379,703
Amortization expense
Total amortization expense	$ 500,010	$ 379,703
Patents \| Minimum
Patents and domain name
Useful life	17 years
Patents \| Maximum
Patents and domain name
Useful life	20 years
Patents \| STI \| Minimum
Patents and domain name
Useful life	2 years
Patents \| STI \| Maximum
Patents and domain name
Useful life	14 years
Domain name
Patents and domain name
Useful life	10 years

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

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-SubTopic 10

-Section 45

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Amount of increase in assets, excluding financial assets, lacking physical substance with a definite life, resulting from a business combination.

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Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

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Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

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Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

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Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

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Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

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The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.

+ References

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-Publisher FASB

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