Intangible assets cannot be recorded, it is better to be recorded as administrative expenses, or fixed assets. lt; brgt; (1) Recognition conditions for intangible assets lt; brgt; 1. The economic benefits related to the intangible assets are likely to flow into the enterprise. lt; brgt; 2. The cost of the intangible asset can be reliably measuredlt; brgt; (2) Contents of the intangible assetlt; brgt; 1. Patent rightslt; brgt; 2. Non-patented technologylt; brgt; 3. Trademarks Rightslt; brgt; 4. Copyrightlt; brgt; 5. Franchise rightslt; brgt; 6. Land use rightslt; brgt; lt; brgt; Subsequent expenditures on fixed assets: refer to the renewal and transformation of fixed assets during their use. expenses, repair costs, etc. lt; brgt; (1) Technical transformation projects lt; brgt; Expenditures for the renewal and transformation of fixed assets generally involve large amounts and have a long benefit period, and usually lead to great improvements in the performance and quality of fixed assets. lt; brgt; The expenditure incurred by the enterprise for fixed assets meets one of the following conditions and is determined as fixed asset technological transformation expenditure: lt; brgt; 1. To extend the service life of fixed assets; 2. To increase the production capacity of fixed assets. Improvelt;brgt; 3. Improve product qualitylt;brgt; 4. Reduce production costslt;brgt; 5. Make good changes in product variety, performance, specifications, etc.lt;brgt; 6. Improve the business management environment Or conditions improvelt;brgt; Cost of fixed assets after technical transformation = Book value of original fixed assets - Price change income Technical transformation expenditure