What are the specific types of intangible assets of enterprises?
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 right, trademark right, etc. Protected by relevant national laws, it is 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 identifiable intangible assets and unrecognizable intangible assets. 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, obtained separately, and no longer exist after leaving the enterprise are called intangible assets that can't be specified, such as goodwill.
In addition, intangible assets are 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 law). Broadly speaking, intangible assets can be divided into promoting/selling intangible assets, manufacturing intangible assets and financial intangible assets.
Related knowledge:
Intangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, but they show some legal rights or technologies. But in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights and so on. Known as intangible assets. The confirmation of intangible assets must meet two elements.
1. The economic benefits related to this intangible asset are likely to flow into the enterprise;
2. The cost of intangible assets can be measured reliably. There are three ways to acquire intangible assets of enterprises: outsourcing, self-creation and accepting investment from other units.
The above article expounds the specific types of intangible assets of enterprises. In addition, the article also expounds the definition of intangible assets and how to confirm it. The answer to this article is over.
Related questions and answers: What are the six intangible assets? Intangible assets include patents, non-patented technologies, trademarks, copyrights, land use rights, franchise rights, etc. Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by enterprises, including social intangible assets and natural intangible assets. Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise right and land use right. Natural intangible assets include natural resources such as natural gas without physical form. Intangible assets in a broad sense include financial assets, long-term equity investment, patent rights, trademark rights and so on. Because there is no material entity, it is manifested as some kind of legal right or technology. Article 27 of the Company Law of People's Republic of China (PRC) * * * Shareholders may make capital contributions in cash, or in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in money and transferred according to law; However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations. Non-monetary property as capital contribution shall be evaluated and verified, and its value shall not be overestimated or underestimated. Where there are provisions in laws and administrative regulations on evaluation and pricing, those provisions shall prevail.