How to calculate the amortization of intangible assets?
The enterprise shall amortize the intangible assets in the month of purchase. Amortization of intangible assets generally adopts the straight-line method and is directly included in the accumulated amortization credit. The amortization amount of intangible assets used by enterprises is included in the management expenses; Amortization of leased intangible assets is included in other business costs; The economic benefits contained in intangible assets are realized through products or other assets produced, and the amortization amount shall be included in the cost of related assets.