1. Software purchased together with physical fixed assets and inseparable shall be included in fixed assets.
2. If purchased separately, it can be managed as intangible assets under certain circumstances.
The tangible and form of fixed assets mainly refers to whether there is a physical form.
Extended data:
Accounting treatment of intangible assets
1, improper handling of ownership and use right of intangible assets, fraud.
The ownership of intangible assets means that an enterprise has the right to possess, use, benefit and dispose of intangible assets within the scope prescribed by law. The right to use intangible assets is used according to the purpose and performance of intangible assets of enterprises to meet the needs of production and operation.
Only the intangible assets with the right to use are accounted for as the intangible assets with ownership, thus increasing the amortization of intangible assets, reducing profits, and then reducing the income tax.
2. The increase of intangible assets is untrue and non-compliant.
Some intangible assets increased by enterprises have no legal certificates, and some have exceeded the legal validity period.
3. The valuation of intangible assets is incorrect
Valuation principles of intangible assets:
The purchased intangible assets shall be priced according to the actual price paid.
Intangible assets developed by enterprises themselves and applied for acquisition shall be priced according to the actual net expenses such as registration fees and attorney fees incurred at the time of acquisition.
Intangible assets invested by investors as capital or cooperation conditions shall be evaluated according to the evaluation or contract agreement and the amount applied by the enterprise.
The cost of intangible assets accepted for donation shall be determined according to the market price of the assets or the value confirmed by the relevant documents provided and the expenses incurred when accepting the donation.
Incorrect pricing behaviors of intangible assets include: enterprises know that the price of intangible assets is too high or too low; If there is no legal procedure for evaluation or confirmation, it will be priced at will, and if there is no enterprise merger or accepting goodwill investment from other units, it will be priced and recorded.
4. The amortization period of intangible assets does not meet the requirements.
Intangible assets are a special kind of assets, which can benefit enterprises for a long time. Therefore, from the date when the enterprise starts to use it, the management expenses will be shared equally according to the time limit and effective use period stipulated by national laws and regulations, agreements or enterprise applications.
The term of validity of intangible assets is determined according to the following principles:
(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.
5. The amortization amount of intangible assets is incorrect.
The amortization amount of intangible assets is determined by the statutory amortization period. Although some values and privileges of intangible assets will last for some time, they will eventually end and be lost. At work, in order to adjust profits at any time, enterprises adjust the amount by adjusting the service life of intangible assets at any time, and whether the false adjustment fee is reasonable.
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