Renfroe Innovation — IP register¶
Purpose: Per-asset IP register for Renfroe Innovation, LLC. Cross-
references accounting/renfroe-innovation-historical-ip-spend.md (the
13-year history of Conley Rose patent invoices) plus the entity
profile in context/entities/renfroe-innovation.md.
Status: v1, 2026-05-10. Forward refresh as patent prosecution events occur.
Issued patents (Bar Management Software family — Conley Rose matter # 4447)¶
| Patent # | Title (general) | Filing date | Issue date | Owner of record | Status | Next maintenance fee | Notes |
|---|---|---|---|---|---|---|---|
| US 10,445,672 | Bar Management Software family — patent 1 | TBD | TBD | Renfroe Innovation, LLC | Issued | TBD | Mat fees due at 3.5y / 7.5y / 11.5y from issue |
| US 10,445,819 | Bar Management Software family — patent 2 | TBD | TBD | Renfroe Innovation, LLC | Issued | TBD | Same |
| US 11,900,288 | Bar Management Software family — patent 3 | TBD | TBD | Renfroe Innovation, LLC | Issued | TBD | Same |
Source for patent numbers: context/entities/renfroe-innovation.md,
accounting/renfroe-innovation-historical-ip-spend.md. Filing dates,
issue dates, and next maintenance-fee dates: pending refresh from
Conley Rose's matter file (Michael W. Piper).
Pending applications¶
| Application # | Title (general) | Filing date | Status | Next OA / response | Owner of record | Notes |
|---|---|---|---|---|---|---|
| Pending application (matter # 4447-00106) | Bar Management Software family — additional claim | TBD | §101 Office Action since approximately Apr 2026 | PAST DEADLINE as of 2026-05-09 — response/interview window expired | Renfroe Innovation, LLC | CRITICAL — Mandate 4 in accounting/xero-buildout.md §5. Conley Rose to confirm next steps (response, abandonment, or extension). |
Trademark filings¶
| Mark | Serial # | Filing date | Status | Owner of record | Notes |
|---|---|---|---|---|---|
| RENFROE INNOVATION | 85804994 | 2012 era | NOA stage 2013-07-09 (published 2013-05-14, no oppositions) | TBD | Statement of Use (SOU) or registration certificate MISSING per legal/legal-document-inventory.md. Either Balch & Bingham (Pamela Smith — historical TM counsel) has it, or USPTO TSDR can confirm registration vs abandonment. Open follow-up. |
| CASA MOKSHA | (Conley Rose matter # CR 8049-00100) | 2026 | In prosecution | RHG (not RI — different matter / different counsel client) | US filing → International Register → MX extension. Classes 039/041/043/044. Tracked separately under RHG, not RI. |
Historical IP spend allocation¶
Per accounting/renfroe-innovation-historical-ip-spend.md: 13+ years
of Conley Rose patent invoicing, mixed across RI / RFH / Austin
personally over different periods.
Per accounting-policy §3 (capitalization) + §5.E (Renfroe Innovation revenue):
- Patent prosecution costs through issuance: Capitalize as patent basis; amortize over 17-year statutory life (or remaining life) for tax purposes.
- Maintenance fees post-issuance: Expense.
- §174 R&D capitalization (TCJA effect): Costs incurred in developing the patented technology (R&D, not just patent prosecution fees) must be capitalized over 5 years (US R&D) or 15 years (foreign R&D) per TCJA §174 amendments.
- Pre-1120S-conversion vs post-conversion: If RI was a C-corp through 2017 (with 8832 election preserving C-corp treatment) and then converted to disregarded SMLLC, IP basis carries over but the taxpayer changes from RI corporate to Austin personal. Affects whose return takes the deduction.
Open question (gates IP register treatment): Was Form 8832 filed at the 2017 Inc → LLC conversion electing C-corp continuation? If yes, RI was a separate taxpayer through some period (Conley Rose invoices billed to RI deduct at corporate level). If no, the prior S-election terminated by operation of law and Conley Rose invoices flow to Austin's 1040 (since RI defaulted to disregarded SMLLC).
This is context/contradictions.md-adjacent (open advisor question)
but not strictly a contradiction — the answer is unknown, not
contested.
Maintenance + license tracking¶
Maintenance fee schedule¶
Refresh from Conley Rose's matter file at next coordination:
| Patent | Issue date | 3.5y fee | 7.5y fee | 11.5y fee |
|---|---|---|---|---|
| US 10,445,672 | TBD | TBD | TBD | TBD |
| US 10,445,819 | TBD | TBD | TBD | TBD |
| US 11,900,288 | TBD | TBD | TBD | TBD |
Licensing status¶
- Active licenses out: None documented.
- Pending licensing conversations: None documented.
- Licensing strategy: TBD with Austin. The Bar Management Software family could be licensed to bar / hospitality POS vendors (Revel — currently a Casa Moksha vendor — is a potential conversation, but not initiated).
Tax-treatment summary¶
| Item | Tax treatment | Owner of book entry |
|---|---|---|
| New patent prosecution invoice (pre-issuance) | Capitalize → patent basis | Austin's 1040 (if RI disregarded) OR RI's 1120 (if 8832 C-corp election active) |
| Maintenance fee (post-issuance) | Expense | Same |
| §174 R&D cost (engineering / development of patented technology) | Capitalize over 5 yr (US) / 15 yr (foreign) per TCJA | Same |
| Trademark prosecution invoice | Capitalize → trademark basis (15-yr §197 amortization on registration) | Same |
| Trademark maintenance / renewals | Expense | Same |
| Future licensing royalty income | Ordinary income (or §1235 capital gain if conditions met) | Same |
| Future patent sale | §1235 capital gain (if individual holder + holding period >1y) — but RI complicates the analysis | Pearce + Kim & Rosado |
Cross-references¶
accounting/renfroe-innovation-historical-ip-spend.md— 13-year billing historycontext/entities/renfroe-innovation.md— entity profileaccounting/entity-tax-classification-matrix.md— RI rowlegal/legal-document-inventory.md— RI document gaps (operating agreement, 1120S history, Form 8832, USPTO SOU)tax/nol-preservation-ledger.md— RI patent prosecution cost effect on NOL absorption
Last updated: 2026-05-10. Refresh after Conley Rose coordination or at major prosecution events.