What accounting subjects does non-patented technology belong to?
Non-patented technology belongs to intangible assets accounting subjects. Intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises without physical form, including patent rights, non-patented technologies, trademark rights, copyrights, franchises and land use rights.
Characteristics of intangible assets:
(1) Resources owned or controlled by enterprises that can bring them future economic benefits.
(2) Intangible assets have no physical form.
(3) Intangible assets are identifiable.
(4) Intangible assets are non-monetary assets.
Accounting entries for purchasing non-patented technology
1, when an enterprise purchases non-patented technology, the accounting entries are:
Borrow: intangible assets
Taxes payable-VAT payable (input tax)
Loans: bank deposits
2, enterprises to develop non-patented technology, accounting entries are:
When expenditure occurs:
Debit: R&D expenditure-expensed expenditure (when R&D expenditure occurs)
R&D expenditure-Capitalized expenditure (when development expenditure occurs)
Loans: bank deposits
When R&D is completed and intangible assets are formed:
Borrow: intangible assets
Loan: R&D expenditure-capitalized expenditure
Among them, when the R&D expenditure belongs to the research stage:
Borrow: management fee
Loan: R&D expenditure-expense expenditure