What are the amortization expenses of intangible assets?

Amortization fees for intangible assets include fixed-term intangible assets and irregular intangible assets:

1. The term intangible assets includes: patent right, non-patented technology, trademark right, copyright, land use right, etc.

2. Uncertain intangible assets mainly refer to those intangible assets that have no legal provisions, contract terms or recognized service life.

The amortization amount of intangible assets is the amount after deducting the estimated residual value from its cost. For intangible assets with impairment provision, the accumulated amount of impairment provision for intangible assets shall also be deducted. The residual value of intangible assets with limited service life shall be zero, except for the following circumstances:

(1) The third party promises to purchase the intangible asset at the end of its service life;

(2) The estimated residual value information can be obtained according to the active market, and this market is likely to exist at the end of the service life of intangible assets.