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1994), computer software can consist of three types of property:
The tangible computer tapes and disks, the intangible source code
found on the disks, and the intangible copyright rights. Each of
these types of property must be analyzed separately, unless there
is some compelling reason to analyze them together. A computer
program, which may be the creative expression of an idea, or an
unobvious improvement on existing technology or art, can be
protected by copyright and/or patent. Part of this property is
the copyright rights. This intellectual property can exist in
multiple forms, such as on disk, tape, computer memory, or
written out on paper. An analysis must take place when a program
is purchased as to what exactly was purchased. The components
must be identified, and it must be determined whether there is
any compelling reason to consider one or more of the components
together.
The fallacy of the Norwest approach, and the majority here,
is illustrated by considering that if the same property had been
transferred to Norwest (or Sprint), coupled with a copyright
right, then the property would become intangible. Further,
consider that if software was purchased in one year, and the next
year the right to reproduce and sell was acquired, where the
controlling factor for character determination is the presence of
that right, then the property would be tangible in year 1 and
intangible in year 2, despite the fact that it was the same
property.
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