2. For intangible assets that have no specified service life or are developed by themselves, the amortization period shall not be less than 10 year.
I. What is amortization of intangible assets:
Amortization of intangible assets refers to the systematic and reasonable allocation of the amortization amount of intangible assets with limited service life during their service life. Including amortization of intangible assets such as patent right, trademark right, copyright, land use right and non-patented technology.
Two. Theoretical basis of intangible assets amortization;
As a long-term asset, intangible assets gradually reduce their ability to bring future economic benefits to enterprises, and their value will gradually decrease during their service life until they are completely lost. Therefore, the value of intangible assets should also be amortized in installments. According to the current system, intangible assets should be amortized evenly by stages within the expected service life from the month of acquisition.
Three. The main characteristics of intangible assets amortization:
1. The amortization month of intangible assets is the current month;
2. The amortization method of intangible assets is the straight-line method;
3. The amortization period of intangible assets is generally the expected service life;
4. When the intangible assets are amortized, the residual value should be assumed to be zero.
Four. Determination of amortization period of intangible assets
1. In general, the cost of intangible assets should be amortized within its expected service life;
2. If the expected service life exceeds the beneficial life stipulated in the relevant contract or the effective life stipulated by law,
Verb (abbreviation of verb) Accounting Treatment of Amortization of Intangible Assets;
Intangible assets shall be amortized evenly by stages within the expected service life from the month of acquisition and included in profits and losses. If the estimated service life exceeds the service life specified in the relevant contract or the effective life specified by law, the amortization life of intangible assets shall be determined according to the following principles:
1. If the law does not stipulate the benefit period stipulated in the contract, the amortization period shall not exceed the benefit period stipulated in the contract;
2. If the contract does not stipulate the benefit period but the law stipulates the effective period, the amortization period shall not exceed the effective period stipulated by law;
3. If the contract stipulates the benefit period and the law also stipulates the effective period, the amortization period shall not exceed the shorter of the benefit period and the effective period.
4. If the benefit period is not specified in the contract and the effective period is not specified by law, the amortization period shall not exceed 65,438+00 years.
legal ground
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Article 67 The amortization expenses of intangible assets calculated by the straight-line method may be deducted. The amortization period of intangible assets shall not be less than 10 year. As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life. When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.