Minimum charge formula for intangible assets transfer

Minimum charge for intangible assets = net replacement cost × transfer cost allocation rate+opportunity cost of intangible assets transfer. The transfer of intangible assets refers to the transfer of ownership or use right of intangible assets. The formula for calculating the minimum cost of intangible assets transfer is the minimum cost of intangible assets = net replacement cost × transfer cost allocation rate+opportunity cost of intangible assets transfer. The transfer of intangible assets refers to the transfer of ownership or use right of intangible assets, including land use right transfer, trademark right transfer, patent right transfer, non-patented technology transfer, movie copy rental, copyright transfer and goodwill transfer.