First, the straight line method
The straight-line method, also known as the average life method, is a method to evenly distribute the amortization amount of intangible assets to each accounting period. The calculation formula is as follows:
Annual amortization of intangible assets = total intangible assets acquired/service life
The advantage of this method is that it is easy to calculate and master. The disadvantage is that it is not ideal in meeting the requirements of accounting objectivity principle and matching principle. This amortization method is suitable for intangible assets with strong stability, such as trademark rights, copyrights and land use rights.
Example: 1: 20 10 1, Company A purchased a land use right with a bank deposit of12,000,000 yuan (regardless of relevant taxes). The land use right is 20 years.
Annual amortization amount of land use right = 65,438+0,200,000 ÷ 20 = 50,000 yuan.
Second, the rate of return method
Output method refers to a method to calculate the amortization amount according to the output provided by intangible assets during the whole use period. It is based on the premise that the value of intangible assets consumed by unit output is equal. The calculation formula is as follows:
Amortization amount per unit output =
Amortization amount of uncertain assets in each period = amortization amount of unit output × actual output in this period.
This amortization method is applicable if the workload provided by intangible assets in the whole service life can be determined by the production output or working hours of the products.
Example 2: In April 2065438+00, Company A signed an agreement with Company B.. According to the agreement, Company A obtained a franchise right, that is, 10000 A products can be produced by using the formula of Company B, and the cost of obtaining the franchise right is 4.8 million yuan. In April, Company A actually produced 65,438+000 products using this formula. In May, Company A actually produced 120 products using this formula.
In this case, franchising has a specific output limit, and the monthly product output is inconsistent, so it is suitable to use the output method for amortization.
Amortization amount of unit output = 480000010000 = 480 (yuan)
Amortization amount in April = 480×100 = 48,000 yuan.
Amortization amount in May =480× 120=57600 (yuan)
Third, the accelerated amortization method
The accelerated amortization method is relative to the constant-speed straight-line amortization with equal annual amortization. It is an amortization method of intangible assets with more amortization in the early stage and less amortization in the later stage, and the amortization amount is decreasing year by year. The accelerated amortization method is adopted to accelerate the compensation of intangible assets cost within the expected service life. The accelerated amortization method includes the declining balance method and the sum of years method.
1, declining balance method
Declining balance method is a method to calculate the amortization amount of intangible assets by subtracting the accumulated amortization amount from the initial cost of intangible assets and multiplying it by the straight-line amortization rate without considering the estimated residual value of intangible assets in the early stage. Take the double declining balance method as an example, and its calculation formula is as follows:
Annual amortization amount = net book value of intangible assets at the beginning of the year × annual amortization rate
Among them, the net book value of intangible assets = intangible assets cost-accumulated amortization amount. Under the double declining balance method, the net book value of intangible assets in the later period may be lower than its residual value. Therefore, the cost of intangible assets should be amortized evenly within two years before the amortization period expires, after deducting the accumulated amortization amount and estimated residual value.
2. Annual sum method
The sum of years method is a method to calculate the annual amortization amount by subtracting the estimated residual value from the cost of intangible assets and multiplying it by the amortization rate that decreases year by year. The numerator of amortization rate represents the useful life of intangible assets, and the denominator represents the sum of useful life. The calculation formula is as follows:
Annual amortization rate = useful life of intangible assets/useful life of intangible assets and × 100%.
Or expressed as:
Annual amortization rate =× 100%
Annual amortization amount = (intangible asset cost-estimated residual value) × annual amortization rate
For intellectual property intangible assets closely related to knowledge, technology and product renewal, such as patent rights and non-patented technologies, the accelerated amortization method is more advantageous than straight-line amortization. The concrete manifestations are as follows: First, the accelerated amortization method is more in line with the matching principle. At the initial stage of use, such intangible assets can bring higher profits to enterprises because they are obviously in a monopoly and exclusive position.
However, with the continuous emergence of new technologies and the improvement of simulation and imitation technology, the monopoly position will gradually lose and the benefits will decrease year by year. According to the matching principle, this kind of intangible assets should adopt accelerated amortization method. Secondly, the accelerated amortization method is more in line with the principle of conservatism. Using accelerated amortization method, intangible assets are amortized more in the early stage and less in the later stage. If the intangible assets are eliminated in advance, the cost of the remaining intangible assets is less, so the risk is less.
Amortization of intangible assets is a method to amortize the original price of intangible assets within the effective period. Amortization of intangible assets generally adopts the straight-line method, which is directly credited to the debit of the "intangible assets" account, and there is no need to set up another amortization account. The original price of intangible assets minus the balance of intangible assets is the accumulated amortization amount of intangible assets. In order to provide relevant data on the amortization amount of intangible assets of enterprises, enterprises should indicate the original price of intangible assets when replacing old accounts.
References:
Baidu encyclopedia-amortization of intangible assets