1. What is the intangible asset land use right of a real estate development enterprise? It refers to an intangible asset that does not have a physical form, but exists in the enterprise in the form of some special rights, technology, knowledge, quality, trust and other value and is used by the enterprise. Non-monetary assets that play a long-term role in the enterprise. Intangible assets are divided into identifiable intangible assets and unidentifiable intangible assets according to whether they can be identified. Identifiable intangible assets include patent rights, non-patented technology, trademark rights, lease rights, land use rights, etc. Unidentifiable intangible assets are goodwill. The land use rights obtained by enterprises should usually be recognized as intangible assets, except for the following circumstances: (1) The land use rights obtained by real estate development enterprises are used to build houses and buildings for sale, and the relevant land use rights should be included in the construction of houses and buildings. In the cost of houses and buildings; (2) The price paid for houses and buildings purchased by the enterprise shall be allocated between the buildings on the ground and the land use rights; if it is difficult to distribute them reasonably, they shall all be treated as fixed assets. When the land use rights are used for self-development and construction of above-ground buildings such as factories, the land use rights and above-ground buildings are amortized and depreciated separately. When an enterprise changes the purpose of land use rights and uses it for leasing or value-added purposes, it should convert its book value into investment real estate. Land use rights refer to the rights to possess, use, benefit from and limited disposal of state-owned land or collective land that units or individuals enjoy in accordance with the law or in accordance with agreements. State-owned land use rights refer to the rights of users of state-owned land to use the land in accordance with the law and obtain benefits. The ways to obtain state-owned land use rights include allocation, transfer, leasing, and shareholding. State-owned land use rights obtained with compensation can be transferred, leased, mortgaged and inherited in accordance with the law. Allocating land use rights can only be transferred, leased or mortgaged after completing the transfer procedures and paying or paying the land use right transfer fee. 2. What is the difference between intangible assets and fixed assets? Intangible assets are also called intangible fixed assets. They have many common characteristics with tangible fixed assets. 1. They are long-term assets with a use period of more than one year. Their value transfer is not one-time, but is gradually recovered through the compensation of product value. 2. They all serve the development and operation of the enterprise, and are controlled and utilized by the enterprise within the effective economic life period, bringing benefits to the enterprise. Economic benefits. They all have value and use value and can be invested and transferred. 3. Most of them will undergo intangible losses with technological progress. However, intangible assets are different from tangible fixed assets and have the following characteristics: 1. Intangible assets do not have independent entities. , it depends on entities to exist. For example, the right to use land depends on the land; goodwill is included in the overall asset portfolio of the enterprise; patent rights must be reflected or realized through formulas, processes and production lines, etc. Therefore, the use value of intangible assets is indirect and depends on certain material conditions to be realized. Physical intangible assets without support become a castle in the air. 2. The price of intangible assets is highly uncertain. The intangible assets of an enterprise are Some are granted or determined with the approval of relevant government departments, such as patent rights, land use rights, trademark rights, etc.; some are the results of industrial development operations, such as goodwill, non-patented technology, etc. Land use rights obtained by real estate development companies. Generally considered as intangible assets, the most essential difference between them and fixed assets is whether they have physical existence. Fixed assets have physical existence, while intangible assets rely on physical assets for their existence. Developers obtain the land use rights of intangible assets and use the land to build houses. For different uses, the way in which the relevant land use rights are included in cost accounting will also be different.