compilation (kom-p[schwa]-lay-sh[schwa]n), n.

1. Copyright. A collection of literary works arranged in an original way; esp., a work formed by collecting and assembling preexisting materials or data that are selected, coordinated, or arranged in such a way that the resulting product constitutes an original work of authorship. ? An author who creates a compilation owns the copyright of the compilation but not of the component parts. See 17 USCA ¡ì 101. Cf. collective work, derivative work under WORK(2). [Cases: Copyrights and Intellectual Property 12(3).]

2. A collection of statutes, updated and arranged to facilitate their use. ¡ª Also termed compiled statutes. [Cases: Statutes 144. C.J.S. Statutes ¡ì¡ì 266¨C267, 272.]

3. A financial statement that does not have an accountant’s assurance of conformity with generally accepted accounting principles. ? In preparing a compi-lation, an accountant does not gather evidence or verify the accuracy of the information provided by the client; rather, the accountant reviews the compiled reports to ensure that they are in the appropriate form and are free of obvious errors. ¡ª compile, vb.

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