The straight-line method of amortization of intangible assets is a method that evenly distributes the amortization amount of intangible assets to each accounting period. The calculation formula is as follows: annual amortization of intangible assets = total amount of intangible assets acquired ÷ useful life.
The calculation formula of the average life method is as follows: annual depreciation rate = (1-estimated net residual value rate)/estimated service life (years) * 100, monthly depreciation rate = annual depreciation rate/12, monthly depreciation Amount = original price of fixed assets * monthly depreciation rate.
Intangible assets shall be amortized evenly over the estimated useful life starting from the month of acquisition and included in profit and loss. If the estimated useful life exceeds the beneficial life stipulated in the relevant contract or the effective life stipulated by law, the amortization life of the intangible asset shall be based on the beneficial life stipulated in the contract but the effective life is not stipulated by law, the amortization life shall not exceed the beneficial life stipulated in the contract. to be sure.
Extended information:
Notes:
1. If laws, regulations, contracts or enterprise applications respectively stipulate statutory validity periods and beneficial years, the statutory validity period and benefit period shall be determined in accordance with the statutory The validity period shall be determined based on the shorter principle of the beneficial period specified in the contract or enterprise application form.
2. If laws and regulations do not stipulate a validity period, and the enterprise contract or enterprise application stipulates the number of years of reputation, it shall be determined according to the number of years of reputation stipulated in the contract or enterprise application.
3. If laws, regulations, contracts or enterprise applications do not stipulate the statutory validity period and benefit period, they shall be determined according to a period of not less than 10 years.
4. Once the amortization period of intangible assets is determined, it cannot be changed at will, otherwise it must be approved by the relevant departments.
Baidu Encyclopedia - Amortization of intangible assets
Baidu Encyclopedia - Straight-line method
Baidu Encyclopedia - Amortization expense