CNAE Brazil 77.40-3—Management of non-financial intangible assets

Where 77.40-3 sits

1. N Administrative activities and complementary services
2. 77 Non-real estate rentals and management of non-financial intangible assets
3. 77.4 Management of non-financial intangible assets
4. 77.40-3 Management of non-financial intangible assets

Contains 1 narrower code

• 7740-3/00 Management of non-financial intangible assets

What 77.40-3 includes

• Activities that enable the use of non-financial assets by third parties, that is, they guarantee the right to use them upon payment of royalties or a license fee to the asset owner. The asset owners may or may not have been responsible for their creation. The use of these assets can take various forms, such as permission for reproduction, use in various processes and products, operation of franchises, etc., for example: • the purchase, sale and licensing (leasing) of trademarks and patents • the sale and licensing of franchises • the receipt of royalties • mineral exploration rights

What 77.40-3 excludes

• The management of copyright for artistic, literary, musical, cinematographic and audiovisual works (divisions 58 and 59)
• The licensing of customizable (62.02-3) and non-customizable (62.03-1) computer programs
• Real estate leasing (68.10-2)
• The financial lease of tangible goods (64.40-9)
• Rental of video tapes, DVDs, CDs and similar items (77.22-5)

77.40-3 in other systems