After an enterprise obtains patented technology, it needs to be included in the total fixed assets as intangible assets and listed on the balance sheet. In the process of amortization, enterprises need to amortize according to the actual service life and value of patented technology and certain methods and standards.
Amortization of patented technology needs to be included in the cost of the enterprise. Specifically, the amortization expenses of patented technology should be included in manufacturing expenses, management expenses or sales expenses, and divided according to their scope of use and purposes.
Enterprises need to disclose and explain the amortization of patented technology when preparing financial statements. Specifically, it is necessary to list the book value and amortization amount of patented technology in the balance sheet and income statement respectively, and explain the source, use and amortization method of patented technology in the notes.
It should be noted that the amortization of patented technology is different from the depreciation of other fixed assets, because its service life and value are often affected by market and technological changes.
Types of patented technology:
1, invented. An invention refers to a new technical scheme proposed for a product, method or its improvement. Product invention is a technical scheme about various new products, new materials and new substances developed by people through research. Method invention refers to the technical scheme that the creation result of one technical idea is another method.
2. utility model. Utility model refers to a new technical scheme suitable for practical use for the shape, structure or combination of products. It should be noted that there is a difference between utility model and invention model.
3. design. Appearance design refers to a new design that is aesthetically pleasing and suitable for industrial application, which is made on the shape, pattern or their combination of products and all or part of the combination of colors, shapes and patterns. The appearance design must rely on the product, take the shape, pattern and color of the product as the constituent elements, take the visual aesthetic feeling as the purpose, and do not pursue practical functions.