1, license plate and franchise.
This includes the license, right or permission to use franchise, patent, trademark, copyright, etc. A license usually exists in the form of a contract, which clearly stipulates the rights and responsibilities between the licensor and the licensee. Franchising is a kind of authorization, which grants others the right to use the company's business model, business secrets, proprietary technology or other special rights related to enterprise operation.
2.R&D achievements.
Refers to the technology, knowledge and products created by the company's research and development activities. It is worth noting that the accounting and disclosure of R&D performance may need to refer to the applicable accounting standards and regulations, and be determined according to the company's specific situation and industry characteristics. It is suggested that professional accountants should be consulted or applicable accounting standards and regulations should be followed when accounting and disclosing R&D results are needed.
3. Software and technology.
Including self-developed or purchased software, technology and proprietary systems. Technology refers to the company's specialized knowledge, skills, processes or patents. Technical knowledge includes unique engineering, manufacturing or operation methods and proprietary technical solutions. The company's technological advantages can improve the quality of products or services and increase competitiveness.
What is intangible assets?
1. Definition of intangible assets.
Intangible assets refer to intangible assets owned by the company but not directly touched or seen. Intangible assets usually have the following characteristics: they cannot exist in physical form, have economic value, the owner has exclusive rights or control over them, have expected profitability, and can bring long-term benefits to the company.
2. Evaluation and certification of intangible assets.
When a company conducts accounting for intangible assets, it needs to evaluate and confirm its value. The methods to evaluate the value of intangible assets include market value method, cost method and income method. The value of intangible assets can be determined by purchase price, expert evaluation and market research.
3. Problems that should be paid attention to in intangible assets evaluation.
Due to the differences of countries, industries and accounting standards, the accounting and evaluation of intangible assets may be different. Therefore, under certain circumstances, companies should follow the applicable laws and accounting standards to calculate and report the value of intangible assets.