The service life of intangible assets is divided into two types: 1. Intangible assets with a clear service life stipulated in the contract or law 2. If the service life is not specified in the contract or law, the enterprise should make a comprehensive judgment based on various factors. Determine the period during which intangible assets can bring economic benefits to the enterprise. If there is a contract or legal provision, the service life of the intangible assets should be determined according to one of them. If both have contracted lifespans, the legal lifespan should be followed. Legal regulations refer to the service life of an enterprise's intangible assets that enjoy legal protection through application and have legal benefits. They are formulated or recognized by the state and are guaranteed to be implemented by the state's compulsory force.