Intangible assets of real estate development enterprises mainly include patent rights, non-patented technologies, lease rights, trademark rights, goodwill and land use rights.
1, patent right
The patent right is a special right granted by the State Patent Office to the inventor to manufacture or monopolize the achievements of his invention and creation within a certain period of time upon the application of the inventor and the examination that his invention and creation conform to the legal provisions.
Without the permission of the patentee, no unit or individual may manufacture or sell its patent. Patent right can transfer ownership or use right.
As a technological achievement, patent right has both value and use value, and the price is determined according to the value and use value.
2. Non-patented technology
Non-patented technology refers to technical knowledge unknown to the outside world, such as independent design, modeling, formula, production process and other technical know-how, technical secrets and management knowledge and experience.
Not registered in the patent office, secret monopoly. So it is not protected by law and has no validity period. As long as it is not public and has economic benefits, it can be effectively used and can be transferred with compensation.
3. Lease right
Lease right is the right of the lessee to possess and use the leased property under the condition of giving the lessor a certain reward. The right to use the property is valid within the time limit agreed by both parties.
4. Trademark rights
A trademark refers to a mark marked on a commodity with various words or patterns. A trademark shall apply to the Trademark Office for registration in order to obtain the exclusive right. Trademark right has monopoly and timeliness, but it can be extended after expiration, so it can be said to be indefinite.
Trademark right plays a role in maintaining the use of trademarks by enterprises to a certain extent and can bring economic benefits to enterprises. Trademarks can be transferred as commodities.
5. Goodwill
Goodwill refers to the value that an enterprise can obtain a higher than normal rate of return on its investment in tangible assets. It is the value formed by comprehensive factors such as superior geographical location, excellent development and operation, high quality or long history of developed products and excellent reputation, which makes the development and operation particularly prosperous. Compared with other enterprises in the same industry, it can obtain excess profits.
6. Land use right
Land use right refers to the land use right that an enterprise rents or sublets land in accordance with the provisions of the national or local land management department and registers with the land management department after paying the transfer fee or transfer fee in one lump sum. Land use rights can be transferred or invested as commodities.
However, the land use right that enterprises can use as intangible assets only refers to the land transfer fee or transfer fee paid by enterprises for building their own office buildings and staff quarters. As for the land transfer fee or transfer fee paid for obtaining the land use right for real estate development, it should be included in the development cost as the production cost, not as the intangible assets of the enterprise.