Generally, it can be included in the management expenses, and it should be amortized for 5 years.
Borrow: management expenses-amortization of land use rights
Loan: cumulative amortization-amortization of land use rights
Enterprises should amortize intangible assets on a monthly basis. The amortization amount of intangible assets should generally be included in the current profits and losses, and the amortization amount of intangible assets used by enterprises should be included in the management expenses; The amortization amount of intangible assets leased is included in other business costs; If the economic benefits contained in an intangible asset are realized through the products or other assets produced, the amortization amount shall be included in the cost of the relevant assets.
intangible assets amortization methods include straight-line method and total production method. The amortization method of intangible assets selected 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.
Extended data:
An enterprise should account for the occurrence and carry-over of management expenses through the "management expenses" account. The debit of this account registers the management expenses incurred by the enterprise, and the management expenses transferred to the "profit of this year" account at the end of the credit registration period. After the transfer, there should be no balance in this account. This subject is accounted for in detail according to the expense items of management expenses.
The start-up expenses incurred by the enterprise during the preparation period, including staff salaries, office expenses, training fees, travel expenses, printing fees, registration fees, etc., shall be debited to the subject of "management expenses" and credited to the subject of "bank deposits"; The employee compensation of the personnel of the administrative department of the enterprise shall be debited to the subject of "management expenses" and credited to the subject of "employee compensation payable";
The compensation fee payable for mineral resources calculated and determined by the enterprise according to regulations shall be debited to the subject of "management fee" and credited to the subject of "tax payable"; Office expenses, utilities, travel expenses and other expenses incurred by the administrative department of the enterprise, as well as business entertainment expenses, consulting expenses, research expenses and other expenses incurred by the enterprise, shall be debited to the subject of "management expenses" and credited to the subjects of "bank deposits" and "research and development expenditures".
at the end of the period, the balance of "management expenses" should be transferred to "current year's profit", debited to "current year's profit" and credited to "management expenses".
Baidu encyclopedia-administrative expenses