What do intangible assets mainly include?
Intangible assets include patents, non-patented technologies, trademark rights, copyrights, land use rights, franchises, etc.
(1) Patent rights. According to my country’s patent law, patent rights are divided into two types: invention patents and utility model and design patents. Calculated from the date of application, the term of invention patent rights is 20 years. Utility model and design patents are valid for 20 years. The term of patent rights is 10 years.
(2) Non-patented technology. Non-patented technology has no legal validity period, only economic validity period.
(3) Trademark Copyright, a trademark is a mark used to identify specific goods and services, represents a kind of reputation of an enterprise, and thus has corresponding economic value
(4) Copyright, also known as copyright, refers to the author’s creation of Certain special rights enjoyed by literary, scientific and artistic works in accordance with the law.
(5) Land use rights. Land use rights are obtained by an enterprise in accordance with legal provisions to develop state-owned land for a certain period of time. , the right to use and operate.
(6) Franchise, also known as franchise right or exclusive right, refers to the right of an enterprise to operate or sell a specific product in a certain area or a company An enterprise accepts the right of another enterprise to use its trademark, trade name, secret technology, etc.
Intangible assets
Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by the enterprise. Assets.
Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc.; but in accounting, they are usually Understand intangible assets in a narrow sense, that is, patent rights, trademark rights, etc.
So what do the contents of intangible assets mainly include? In summary, what do the contents of intangible assets mainly include? The editor has already done this for everyone I have given a detailed answer. I hope this answer can bring you some help. I also hope that all accounting workers will take some time to accumulate more accounting knowledge after work. This will not only enrich themselves, but also make great progress in their work. Help.