How to calculate the entry value of non-patented technology?
If the intangible asset is independently researched and developed, only the expenditures in the development stage that meet the capitalization conditions are included in the intangible asset cost, and the expenditures in the research stage and development stage that do not meet the capitalization conditions are included in the current profit and loss.
Definition of non-patented technology
Non-patented technology refers to all kinds of technologies and experiences that are not known to the outside world and are adopted in production and business activities and do not enjoy legal protection. Such as unique design, modeling, formula, calculation formula, software package, manufacturing process and other technical know-how, technical secrets and so on.
Does non-patented technology belong to the category of intangible assets?
Non-patent right belongs to intangible assets, mainly including patent right, non-patent technology, trademark right, copyright, land use right, franchise right and so on.
Recognition conditions of intangible assets
Intangible assets can only be recognized when the following conditions are met:
1. The economic benefits related to this intangible asset are likely to flow into the enterprise;
As an intangible asset, a project must have the conditions that the economic benefits of its production are likely to flow into the enterprise. Because the most basic feature of assets is that the expected economic benefits generated are likely to flow into the enterprise, if the expected economic benefits generated by a project cannot flow into the enterprise, it cannot be recognized as the assets of the enterprise.
2. The cost of the intangible asset can be measured reliably.
Self-created goodwill of enterprises and internally generated brands, registrations, etc. It should not be recognized as intangible assets because its cost cannot be measured reliably.
What is general technology?
Non-patented technology is also called "know-how" and "know-how". Refers to technical knowledge unknown to the outside world, such as unique design, modeling, formula, calculation formula, software package, manufacturing process and other technical know-how, technical secrets, etc. An intangible asset of an enterprise. Non-patented technology, like patent right, can make enterprises in an advantageous position in the competition and bring economic benefits to enterprises in the future. Unlike patent rights, non-patented technologies are not registered in patent offices, but monopolized by secret means. Therefore, it is not protected by law and has no expiration date. As long as it is not made public, it can be effectively used and can be transferred with compensation. Non-patented technology can be purchased from outside and recorded according to the actual price paid. But most of the non-patented technologies are created by enterprises themselves. Self-created non-patented technology needs a lot of research and development expenses, which should be capitalized in principle and shared later.
Non-patented technology is often gradually formed through long-term production and operation experience accumulation, and it is impossible to predict whether non-patented technology will be formed. Even if it is intentionally formed, it is impossible to determine which expenditures are related to future non-patented technologies, so most of them will not be capitalized in practice. According to the provisions of the current financial system, the appraisal of non-patented technology should be evaluated and confirmed by a statutory appraisal institution.