1. According to the channels through which an enterprise obtains intangible assets, it can be divided into self-created (or self-owned) intangible assets and outsourced intangible assets. The former is developed and created by enterprises themselves and formed due to objective reasons, such as self-created patents, non-patented technologies, trademark rights and goodwill. The latter is that enterprises buy from other units at a certain cost, such as outsourcing patent rights and trademark rights.
2. According to whether there is legal protection or not, it can be divided into legal intangible assets and profitable intangible assets. Patent rights and trademark rights are protected by relevant national laws and are called legal intangible assets; Intangible assets without legal protection, such as non-patented technology, are called profitable intangible assets.
3. According to whether it can exist independently, it can be divided into tangible intangible assets and intangible assets. All intangible assets with special names that can be acquired, transferred or sold separately are called identifiable intangible assets, such as patent rights and trademark rights; Intangible assets that can't be specifically identified, can't be obtained separately, and leave the enterprise are called intangible assets that can't be accurately referred to, such as goodwill.
In addition, the classification of intangible assets abroad can be divided into right intangible assets (such as lease right), relational intangible assets (such as customer relationship and customer list), combined intangible assets (such as goodwill) and intellectual property rights (including patent right, trademark right and copyright). In a broad sense, intangible assets are divided into promoting/selling intangible assets, manufacturing intangible assets and financial intangible assets.
It should be admitted that there are still differences in our understanding of intangible assets at present, and the scope and content of intangible assets need to be further discussed. Generally, intangible assets that are assessed include patents, non-patented technologies, production licenses, franchise rights, lease rights, land use rights, mineral resources exploration and mining rights, trademark rights, copyrights, computer software, etc.
Question 2: What are intangible assets? Hello, intangible assets mainly include "invisible" members such as patents, non-patented technologies, trademarks, copyrights, land use rights, concessions and goodwill.
(1) patent right
Patent right refers to the patent right granted by the state patent administration authority to the applicant for a patent for invention and creation within the statutory time limit, including invention patent right, utility model patent right and design patent right.
(2) Non-patented technology
Non-patented technology is also called proprietary technology. It refers to all kinds of technologies and experiences that are not known to the outside world and have been adopted in production and business activities and do not enjoy legal protection, generally including industrial know-how, commercial trade know-how, management know-how, etc. Non-patented technology can be represented by specific materials such as blueprints, formulas, technical records and instructions on operation methods. , can also be achieved by the seller sending technicians to guide or accept the technical practice of the buyer's personnel. Non-patented technology has the characteristics of economy, confidentiality and dynamics.
(3) Trademark right
A trademark is a sign used to identify a specific commodity or service. Trademark right refers to the right to use a specific name or design on a specific commodity or product, including exclusive right and prohibition right. The exclusive right refers to the right of the trademark owner to use his trademark exclusively within the registered scope of the trademark; Prohibition refers to the right of the trademark owner to exclude and prohibit others from infringing on the exclusive right to use a trademark.
(4) Copyright
Copyright, also known as copyright, refers to some special rights that the author enjoys according to law for the literary, scientific and artistic works he creates, including moral rights (personal rights) and economic rights (property rights). The former refers to the right to sign a work, publish a work, confirm the identity of the author, protect the integrity of the work and modify the published work, including the right to publish, the right to sign, the right to modify and the right to protect the integrity of the work; The latter refers to the right to use a work through publication, performance, broadcasting, exhibition, recording records, making movies, etc. , and obtain economic benefits by authorizing others to use the work.
(5) Land use right
Land use right refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time. According to the provisions of China's land management law, China's land belongs to the public, and no unit or individual may occupy, trade or illegally transfer it in other forms. There are several ways for enterprises to obtain land use rights: administrative allocation, outsourcing and investor investment.
(6) Concessions
Franchise, also known as franchise or franchise, refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc. The former is generally authorized by the * * * organization, allowing enterprises to use or enjoy the privilege of operating certain businesses in certain fields, such as water, electricity, post and telecommunications franchises, tobacco monopoly rights, etc. The latter refers to the right of an enterprise to use another enterprise within a certain period of time or indefinitely according to the signed contract, such as chain stores and branches using the name of the head office.
(7) Goodwill
Goodwill usually refers to the intangible value of an enterprise due to its superior geographical location, good reputation, proper organization, high production and operation efficiency, or advanced technology and mastery of production know-how. This intangible value is reflected in the fact that the profitability of enterprises exceeds that of ordinary enterprises.
Goodwill is closely related to the whole enterprise, and cannot exist alone, nor can it be sold separately from various assets that the enterprise can identify. Because individual factors contributing to the formation of goodwill cannot be priced separately, the value of goodwill can only be determined according to the total amount when the enterprise is regarded as a whole. Goodwill can be created by itself or outsourced.
Question 3: What are intangible assets? What exactly does it include? According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), the sale of intangible assets refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including intangible assets such as technology, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests. Technology, including patented technology and non-patented technology. The right to use natural resources, including land use rights, sea area use rights, exploration rights, mining rights, water intake rights and other natural resources use rights. Other rights and interests intangible assets, including infrastructure asset management right, public enterprise franchise right, quota, management right (including franchise right, chain management right, etc.), distribution right, agency right, membership right, seat right, virtual props of online games, domain name, name right, portrait right, naming right, transfer fee, etc.
Question 4: What is the original value of intangible assets? Including which intangible assets are usually measured at actual cost, that is, all expenses incurred in obtaining intangible assets and making them reach the predetermined usable state are regarded as the cost of intangible assets. For intangible assets obtained from different sources, their initial cost composition is also different.
The cost of self-developed intangible assets includes all the expenses incurred from the time when the intangible assets are confirmed to the time when they reach the scheduled usable state, but the expenses already spent in the previous period are no longer adjusted.
Question 5: What are intangible assets? What are the categories of intangible assets? What are the intangible assets in 5 points?
There are many kinds of intangible assets that can be classified according to different standards. 1. According to the channels through which an enterprise obtains intangible assets, it can be divided into self-created (or self-owned) intangible assets and outsourced intangible assets. The former is developed and created by enterprises themselves and formed due to objective reasons, such as self-created patents, non-patented technologies, trademark rights and goodwill. The latter is that enterprises buy from other units at a certain cost, such as outsourcing patent rights and trademark rights.
2. According to whether there is legal protection or not, it can be divided into legal intangible assets and profitable intangible assets. Patent rights and trademark rights are protected by relevant national laws and are called legal intangible assets; Intangible assets without legal protection, such as non-patented technology, are called profitable intangible assets.
3. According to whether it can exist independently, it can be divided into tangible intangible assets and intangible assets. All intangible assets with special names that can be acquired, transferred or sold separately are called identifiable intangible assets, such as patent rights and trademark rights; Intangible assets that can't be specifically identified, can't be obtained separately, and leave the enterprise are called intangible assets that can't be accurately referred to, such as goodwill.
In addition, the classification of intangible assets abroad can be divided into right intangible assets (such as lease right), relational intangible assets (such as customer relationship and customer list), combined intangible assets (such as goodwill) and intellectual property rights (including patent right, trademark right and copyright). In a broad sense, intangible assets are divided into promoting/selling intangible assets, manufacturing intangible assets and financial intangible assets.
It should be admitted that there are still differences in our understanding of intangible assets at present, and the scope and content of intangible assets need to be further discussed. Generally, intangible assets that are assessed include patents, non-patented technologies, production licenses, franchise rights, lease rights, land use rights, mineral resources exploration and mining rights, trademark rights, copyrights, computer software, etc.
Evaluation method of intangible assets
The evaluation method of intangible assets is directly related to the evaluation results. In the practice of intangible assets evaluation in China, it is often impossible to use scientific methods, which leads to great errors. It is necessary to deeply study the evaluation methods of various intangible assets, learn from foreign advanced experience and innovate in combination with the specific practice of evaluation in China. At present, the measurement methods of intangible assets mainly include market price method, income method and cost method.
1, market value method. This law determines the value of intangible assets according to market transactions and applies to patents, trademarks and copyrights. The license fee for the above intangible assets is generally calculated according to a certain proportion of income according to the agreement reached by both parties to the transaction. The main problem of this law is that it is difficult to determine the transaction price because most intangible assets have no market price and some intangible assets are unique. Secondly, intangible assets are generally traded together with other assets, and it is difficult to separate their values separately.
2. Income method. This method is based on the economic benefits of intangible assets or the present value of future cash flows to calculate the value of intangible assets. Such as goodwill, franchise, etc. The key of this method is how to determine the appropriate discount rate or capitalization rate. Another problem with this method is that it is difficult to distinguish the economic benefits of intangible assets. In addition, when a technology is still in the early stage of development, its intangible assets may not have economic benefits, so this method cannot be used for calculation.
3. Cost method. This method is to calculate the cost of replacing or rebuilding a certain type of intangible assets. It is suitable for the value calculation of replaceable intangible assets, and can also estimate the economic benefits brought by the reduction of production cost, raw material consumption or price, waste reduction and more effective use of equipment, so as to evaluate the value of this part of intangible assets. However, due to the influence of factors such as whether intangible assets can obtain or develop alternative technologies and product life cycle, it is difficult to determine the economic benefits of intangible assets, which limits the application of this method.
Question 6: What intangible assets include patented technology, trademark rights and goodwill? Intangible assets are generally amortized according to the contract term. If there is no contract term, it shall be amortized for not less than 65,438+00 years.
Question 7: What are intangible assets? What are its characteristics? What is included? Intangible assets are intangible, intangible, intangible and illiquid, which are owned by specific subjects and will bring additional economic benefits to enterprises in the future. For example: patent right, copyright, franchise right, lease right, trademark right and so on.
Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.
If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:
(a) can be separated from the enterprise or split, and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.
(2) derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
In the process of use and formation, intangible assets have different characteristics from tangible assets:
(1) immateriality, on the one hand, intangible assets have no physical form that people can feel with their senses, but can only be felt conceptually. It is either an image in people's minds or a social relationship category in the form of concession; On the other hand, it has no loss in use and no residual value when scrapped.
2 monopoly. The monopoly of intangible assets is manifested in the following aspects: under the protection of legal system, some intangible assets are prohibited from being obtained by non-holders for free; Illegal competition that excludes others. Such as patent right and trademark right; Although the exclusive rights of some intangible assets are not protected by law, they can actually be monopolized as long as the secrets are not leaked to the outside world, such as proprietary technology and secret decision-making. There are also some intangible assets that cannot be separated from the whole enterprise. Unless the property right of the whole enterprise is transferred, others can't get it, such as business reputation.
③ Uncertainty. On the one hand, influenced by technological progress and market changes, it is difficult to accurately determine the validity period of intangible assets; On the other hand, due to the unstable validity period.
4 * * * Enjoy. It means that intangible assets can be owned by several entities at the same time after paid transfer, while fixed assets and current assets cannot be used by two or more enterprises at the same time. For example, the transferee of trademark rights can use it, and the transferor can also use it.
⑤ High efficiency. Intangible assets can bring economic benefits far higher than their costs to enterprises. The richer the intangible assets of an enterprise, the stronger its profitability. On the contrary, if there is a shortage of intangible assets, the profitability of the enterprise will be weak and the market competitiveness will be poor.
Intangible assets can be divided into identifiable intangible assets and unrecognized intangible assets. Identifiable intangible assets include patents, know-how, trademarks, land use rights, franchises, etc. , and unrecognizable intangible assets refer to goodwill.
Question 8: What are the main ways to acquire intangible assets? Self-research and development, outsourcing, accepting donations and shareholder investment
Question 9: What are the conditions for identifying intangible assets? The recognition of intangible assets refers to the entry of items that meet the conditions for the recognition of intangible assets as intangible assets of an enterprise and their inclusion in the balance sheet of the enterprise. The Intangible Assets Standard stipulates that an enterprise can only confirm an intangible asset if it meets the following two conditions: (1) The economic benefits generated by the asset are likely to flow into the enterprise; (2) The cost of the asset can be measured reliably. In other words, to be recognized as intangible assets, a project must first meet the definition of intangible assets, and then meet the above two conditions. 1. One of the important manifestations of conforming to the definition of intangible assets is that the enterprise can control the economic benefits generated by the intangible assets. Although this is the characteristic of general assets of enterprises, it is particularly important for intangible assets. Generally speaking, if an enterprise has the right to obtain the economic benefits generated by an intangible asset and can restrain others from obtaining these economic benefits at the same time, it means that the enterprise controls the intangible asset, or controls the economic benefits generated by the intangible asset, which is embodied in the fact that the enterprise has legal ownership of the intangible asset, or the enterprise has signed an agreement with others, so that the relevant rights of the enterprise are protected by law. For example, after the patented technology developed by the enterprise itself is obtained according to law through application, it will have the legal ownership of the patented technology within a certain period. Another example is that an enterprise signs a contract with other enterprises to allow them to use their trademark rights within a certain period of time. Due to the signing of the contract, the relevant rights of the trademark assignee are protected by law. On the other hand, if the control right owned by the enterprise is not confirmed by legal means or contractual means, it means that the relevant projects do not meet the definition of intangible assets. For example, if an enterprise has a skilled employee, it can be sure that the employee's skills will be improved through further training. In this case, the enterprise can expect employees to continue to contribute their skills to the enterprise. However, enterprises usually can't fully control the expected future economic benefits brought by having a skilled employee and training him, so they can't be considered as conforming to the definition of intangible assets. For similar reasons, specific management or technical talents are unlikely to meet the definition of intangible assets unless the use of these management or technical talents and the expected future economic benefits from them are protected by legal rights. For another example, an enterprise may have a certain customer or market share, and strive to establish good customer relationship and trust, so as to expect these customers to continue to do business with it. However, due to the lack of legal rights protection or other ways to control this customer relationship or customer's trust in the enterprise, the enterprise generally can't control the economic benefits generated by this customer relationship and customer trust, so it can't be considered that these projects (market share, good customer relationship and customer trust) meet the definition of intangible assets. 2. The generated economic benefits are likely to flow into enterprise practice. Professional judgment is needed to determine whether the economic benefits created by intangible assets may flow into enterprises. When executing this judgment, relevant factors need to be considered. For example, whether the enterprise has enough human resources, high-quality management team, related hardware equipment and related raw materials to create economic benefits for the enterprise with intangible assets. Of course, the most important thing is to pay attention to the influence of external factors, such as whether there are related new technologies and new products that impact the market of intangible assets related technologies or products produced by them. In a word, when making a judgment, the enterprise management department should make a steady estimation of various factors existing in the expected service life of intangible assets. 3. The cost can be measured reliably, which is the basic condition for asset recognition. This condition is very important for intangible assets. The self-created goodwill of an enterprise conforms to the definition of intangible assets, but the expenses incurred in the formation of self-created goodwill are difficult to measure, so it cannot be recognized as intangible assets of an enterprise. For another example, the scientific and technological talents of some high-tech enterprises assume that they have signed a service contract with the enterprise, and the contract stipulates that they cannot provide services for other enterprises within a certain period of time.