How to deal with the balance of intangible assets when the company is dissolved?

When the company handles the balance of intangible assets after dissolution, it shall write off the book value of the intangible assets and include them in the current profit and loss (non-operating expenses).

Borrow: non-operating expenses

accumulated amortization

Intangible assets impairment reserve

Loan: intangible assets

Intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises without physical form. It mainly includes patent right, non-patented technology, trademark right, copyright, franchise right, etc.

Meet one of the following conditions, is considered to be identifiable:

Capable of being separated or divided from an enterprise. It can also be used for the sale, transfer, license, lease or exchange of multiple tapes or related contracts, assets or debts.

Derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.

The existence of goodwill is inseparable from the enterprise itself, which is unrecognizable and does not belong to intangible assets.

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