What accounts are included in the amortization of intangible assets?

What accounts are included in the amortization of intangible assets?

The amortization of self-used intangible assets is included in management expenses, the amortization of leased intangible assets is included in other business costs, the amortization amount of intangible assets Generally, it should be included in the current profit and loss (management expenses, other business costs, etc.). If the economic benefits contained in an intangible asset are realized through the products or other assets produced, its amortization amount should be included in the cost of the relevant assets. For the enterprise's own use For intangible assets, the amortization amount is included in management expenses; for leased intangible assets, the amortization amount is included in other business costs; if the economic benefits contained in an intangible asset are realized through the products or other assets produced, its amortization The amount should be included in the cost of relevant assets.

Example understanding

Example 1 Company A purchased a concession at a cost of 4.8 million yuan. The contract stipulates that the beneficial period is 10 years. Company A Monthly amortization should be 40,000 yuan (4,800,000÷10÷12). When amortizing each month, Company A should make the following accounting treatment:

Debit: Management expenses 40,000

Debit: Accumulated amortization 40,000

Example 2 On January 1, 2007, Company A leased its self-developed non-patented technology to Company D. The cost of the non-patented technology was 3.6 million yuan, and the lease period agreed by both parties was In 10 years, Company A should amortize 30,000 yuan (3,600,000÷10÷12) per month. When amortizing each month, Company A should make the following accounting treatment:

Debit: 30,000 other business costs

Credit: Cumulative amortization of 30,000

Can unused intangible assets be amortized

Accounting Standards for Business Enterprises No. 6 - Intangible Asset Standards: Article 17 Useful Life For limited intangible assets, the amortizable amount should be systematically and reasonably amortized within the useful life.

The amortization of intangible assets by an enterprise shall start from the time when the intangible assets are available for use until they are no longer recognized as intangible assets.

So, intangible assets must be amortized from the time they are available for use.

What account is included in the amortization of intangible assets? Specifically, when amortizing intangible assets, it is Accounting accounts must also be determined based on their uses. Intangible assets with different uses will be recorded in different accounting accounts when amortized. Finance must also be able to understand the calculation formula, amortization period, etc. of intangible assets amortization, and use them to calculate their amortization. Handle accounts well.