How to amortize the intangible assets of non-patented technology

Amortization of intangible assets of non-patented technology: if it is generally necessary to sign a contract, it shall be prepared according to the provisions of the contract; If there is a contract period, the loan: management fee, loan: intangible assets-amortization; if there is no contract period, it shall be no less than 10 year: loan: management fee, intangible assets-amortization.

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 and is directly included in the "cumulative amortization" account.

Intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises without physical form. Identifiable intangible assets include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.

The amortization period of intangible assets begins when it is available for use and ends when it is derecognized. It will be amortized reasonably within the expected service life from the month of acquisition, and will not be amortized again in the month of disposal of intangible assets. That is, the intangible assets added in the current month are amortized in the current month; Intangible assets reduced in the current month shall not be amortized in the current month.

Prepare for the primary accounting exam. For more information about the primary accounting exam, please pay attention to Global Quick Ask Accounting Online.

Pay attention to the global network school and ask quickly how to amortize the intangible assets of non-patented technology.