Does the cost of intangible assets independently researched and developed need to be amortized in accounting entries? What needs amortization?

According to Article 7 of the Notice of Administrative Measures for Pre-tax Deduction of R&D Expenses of Enterprises (Trial) (Guo Shui Fa [2008] 1 16), if an enterprise makes profits or capitalizes on R&D expenses actually incurred in financial accounting and R&D projects, it can calculate the additional deduction according to the following provisions: \ x0D \ 00 (/) Debit: management expenses, credit: R&D expenses \x0d\00 (II) If the R&D expenses form intangible assets, they shall be amortized before tax according to 150% of the cost of intangible assets. Unless otherwise provided by law, the amortization period shall not be less than 10 year. Borrow: management expenses, borrow: intangible assets \x0d\00 Article 8 Expenses and expenditure items that cannot be deducted before enterprise income tax as stipulated by laws, administrative regulations and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China shall not be included in research and development expenses.