Research Use License

Effective Date: November 5, 2025 Licensor: Nirvan Chitnis Framework: Accounting Conservation Framework

1. Scope

This Research Use License supplements the main LICENSE file and grants additional permissions to qualified academic researchers for non-commercial research purposes.

2. Who Qualifies

You qualify for this research exemption if you are:

Faculty, postdoctoral researchers, or graduate students at an accredited college or university
Independent researchers with a documented track record of peer-reviewed publication in accounting, finance, or information systems
Government researchers at non-profit research institutions (e.g., Federal Reserve, GAO, academic arms of SEC/PCAOB)

3. Permitted Research Uses

Under this license, you may:

3.1 Computational Use

Run the framework on your own datasets
Modify code for research purposes
Create derivative works for academic study

3.2 Publication & Dissemination

Publish research findings in academic journals
Present results at academic conferences
Include code snippets in papers (with attribution)

3.3 Collaboration

Share with co-authors at academic institutions
Use in multi-institution research collaborations

3.4 Teaching

Use in graduate-level courses
Include in course materials and problem sets

4. Requirements & Restrictions

4.1 Attribution

All uses must include:

Citation:

Chitnis, N. (2025). Accounting Conservation Framework [Software].
https://github.com/nirvanchitnis-cmyk/accounting-conservation-framework
Licensed for research use.

In papers:

@software{chitnis2025_acf,
  author       = {Chitnis, Nirvan},
  title        = {{Accounting Conservation Framework}},
  year         = {2025},
  url          = {https://github.com/nirvanchitnis-cmyk/accounting-conservation-framework},
  note         = {Research use license}
}

4.2 Prohibited Uses (Even for Researchers)

❌ Commercial deployment (even in “research” products)
❌ Use in paid consulting engagements
❌ Licensing or selling your derivative works
❌ Providing to commercial entities without licensor approval

4.3 Modifications & Derivatives

If you modify the framework for research: - Clearly mark modifications - Do not imply endorsement by original author - If you publish modified code, it must be under this same Research Use License (not a more permissive license)

4.4 Data & Privacy

Do not use the framework on non-public financial data without appropriate IRB/ethics approval
Comply with data protection regulations (GDPR, CCPA, etc.)
Anonymize results if publishing company-specific findings

5. Registration (Optional but Encouraged)

To help track research use and receive update notifications:

Email: nirvanchitnis@gmail.com Subject: Research Use Registration - Accounting Conservation Framework

Include: - Your name and institution - Brief description of research project - Expected publication venue (if known)

This is voluntary but helps with: - Notifying you of bugs/updates - Tracking academic impact - Potential co-authorship opportunities

6. Contribution Back

If you develop improvements, bug fixes, or enhancements:

6.1 Optional Contribution

You may (but are not required to) contribute back via: - GitHub pull requests - Email patches to nirvanchitnis@gmail.com

6.2 Intellectual Property

By contributing, you agree that: - Contributions become part of the framework under this same license - You retain authorship credit - You grant licensor non-exclusive rights to use your contribution

See CONTRIBUTOR_AGREEMENT.md for detailed IP terms.

7. Commercial Licensing Path

If your research leads to commercial opportunities:

Scenario 1: You want to commercialize your derivative work - Contact licensor to negotiate a commercial license - Licensor may grant exclusive or non-exclusive commercial rights

Scenario 2: A company wants to use your research findings - They must obtain their own commercial license from licensor - You may receive credit/compensation (to be negotiated)

8. Termination

This research license is revocable if you: - Violate the commercial use prohibition - Fail to provide proper attribution - Misrepresent the framework or its results - Use it in a manner that harms the licensor’s interests

Upon termination, you must: - Stop using the framework - Remove it from your systems - Delete any derivative works (unless preserving for record-keeping)

9. Warranty Disclaimer

THE FRAMEWORK IS PROVIDED “AS IS” FOR RESEARCH PURPOSES. LICENSOR MAKES NO WARRANTIES ABOUT: - Accuracy of results - Fitness for any particular research purpose - Absence of bugs or errors - Compliance with any specific research standards

10. Liability Limitation

LICENSOR IS NOT LIABLE FOR: - Incorrect research conclusions drawn from the framework - Peer review rejections or publication delays - Data loss or computational errors - Any damages arising from research use

11. Governing Law

This license is governed by California law (where licensor resides).

12. Questions & Clarifications

For questions about this research license:

Email: nirvanchitnis@gmail.com Subject: Research License Question - ACF

Response time: Typically 3-5 business days

13. Updates to This License

Licensor may update this license. Registered researchers will be notified. Continued use after update notification implies acceptance of new terms.

Current Version: 1.0 Last Updated: November 5, 2025

By using the framework under this research license, you agree to these terms.