-Intangible assets refer to identifiable non-monetary assets without physical form. Because intangible assets are identifiable, they can be sold, transferred or leased separately from the enterprise itself. Intangible assets include patent right, non-patented technology, trademark right, copyright, franchise right and land use right, but do not include the goodwill of the enterprise, which is unrecognizable and cannot be separated from the enterprise.
2. If you buy intangible assets?
-Generally, enterprises independently research and develop and purchase.
3. How to confirm the entry value of intangible assets?
-Intangible assets independently researched and developed: divided into research stage and development stage. Research stage: it belongs to the experimental and exploration stage of this research and development, and the expenses incurred in this stage need to be fully expensed; Development stage: If the enterprise thinks that the technology can be successfully developed after the successful test, the expenses incurred at this stage can be capitalized and converted into intangible assets after the successful research and development.
Outsourcing intangible assets: usually the purchase price is taken as the value of intangible assets.
4. When can the R&D project be transferred to intangible assets?
-Generally speaking, it can be carried over after the R&D acceptance. Trademarks are generally carried forward when the trademark registration is in the announcement stage or when the trademark registration certificate is issued. If the patented technology is applied after the acceptance, there will be a great time lag between the issuance of the patent certificate and the end of the acceptance of the patented technology. At this time, it is generally carried over to intangible assets after acceptance.
5. Should the application fees and other expenses arising from patent application or trademark registration be included in intangible assets?
-If these expenses are incurred before the completion acceptance, they can be capitalized; If they occur after the completion of acceptance, they can only be spent and included in the R&D expenses.
-Give a simple example:
A fried chicken restaurant wants to innovate its own fried chicken technology in order to expand its store. When exploring new technologies, the costs of fried chicken tools, chicken and oil are all expensed. After many experiments, the fried chicken shop thinks that this technology is likely to succeed, so it needs to enter the development stage to further promote the success of fried chicken technology. Expenditures invested at this stage can be capitalized. After a period of development, this technology finally succeeded. If the fried chicken shop applies for a patent before the technical acceptance, the agency fee and patent application fee that may arise from the patent application can also be included in intangible assets, which will be carried forward after the patent certificate is issued; If the fried chicken restaurant applies for a patent after the technical acceptance is completed, the technology has been carried forward as an intangible asset when applying for a patent, so the related expenses incurred in applying for a patent can only be expensed and included in the research and development expenses.