"Accounting System for Enterprises" stipulates that intangible assets of enterprises shall be measured at the actual cost when they are acquired. The purchased intangible assets shall be regarded as the actual cost according to the actually paid price.
Accounting Standards for Business Enterprises No.6-Intangible Assets stipulates that the cost of outsourcing intangible assets includes the purchase price, related taxes and fees and other expenses that can be directly attributed to making the assets reach the intended purpose. Among them, other expenses that can be directly attributed to making the asset reach the predetermined usable state include professional service expenses incurred to make the intangible asset reach the predetermined usable state, expenses for testing whether the intangible asset can be used normally, etc. , but does not include advertising fees, management fees and other indirect expenses incurred in promoting new products, nor does it include the expenses incurred after the intangible assets reach the predetermined usable state.
(2) Patented or non-patented technologies obtained by enterprises through independent research and development.
The Accounting System for Business Enterprises stipulates that intangible assets developed by itself and applied for in accordance with legal procedures shall be regarded as the actual cost of intangible assets according to the registration fees and attorney fees incurred when they are obtained according to law. Materials expenses incurred in the process of research and development, wages and welfare expenses of personnel directly involved in the development, rent and loan expenses incurred in the process of development, etc. , directly included in the current profit and loss. The research and development expenses that have been included in the expenses of each period shall not be capitalized when intangible assets succeed and apply for rights according to law.
(3) Confirmation of patented or non-patented technologies in commissioned development contracts and cooperative development contracts.