(1) If laws and regulations, contracts or enterprise applications stipulate legal validity period and benefit period respectively, they shall be determined according to the principle of shorter legal validity period and benefit period stipulated in the contract or enterprise application;
(2) If the validity period is not stipulated in laws and regulations, and the credit period is stipulated in the enterprise contract or enterprise application, it shall be determined according to the credit period stipulated in the contract or enterprise application;
(3) If the legal validity period and benefit period are not specified in laws, regulations, contracts or enterprise applications, it shall be determined according to the period of not less than 10 year.
Extended data:
An enterprise shall amortize intangible assets from the time they are available for use until they are no longer recognized as intangible assets.
The amortization method of intangible assets chosen by an enterprise shall reflect the expected realization mode of economic benefits related to the intangible assets. If the expected realization mode cannot be reliably determined, it shall be amortized by the straight-line method.
The amortization amount of intangible assets should generally be included in the current profit and loss (management expenses, other business expenses, etc.). ). The economic benefits contained in intangible assets are realized through the products produced or other assets, and the amortization amount shall be included in the cost of related assets.
An enterprise shall, at least at the end of each year, review the service life and amortization method of intangible assets with limited service life. If the service life and amortization method of intangible assets are different from those previously estimated, the amortization period and amortization method shall be changed.
Intangible assets with definite service life, such as patent rights and proprietary technology, are amortized by the sum of years method in the accelerated amortization method. Unlimited non-patented technology does not need amortization. In order to compensate the value of such intangible assets, an "intangible assets information system" can be established to standardize the management and measurement of the value of intangible assets.
Intangible assets with infinite life, such as purchased goodwill, should not be amortized. Outsourcing goodwill can play a role in many aspects, and it is difficult to distinguish the importance of its role in all aspects. For this kind of intangible assets, the book value should be adjusted regularly by means of regular evaluation.
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