Net book value of intangible assets:
Net book value is the balance of the original value of the asset minus the accumulated depreciation (or accumulated amortization) that has been provided.
Book value = original book value of intangible assets - accumulated amortization - impairment provision for intangible assets,
Net book value = original book value of intangible assets - accumulated amortization.
Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by an enterprise. It mainly includes patent rights, non-patented technologies, trademark rights, copyrights, franchise rights, etc.