What subjects does amortization of non-patented technology include?

Amortization of non-patented technology is included in the "cumulative amortization" subject. Non-patented technology belongs to intangible assets, and its amortization should be included in cumulative amortization. Cumulative amortization is used to amortize intangible assets, and its balance is generally registered with the lender, who has accrued cumulative amortization.

Intangible assets are identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. When the intangible assets of an enterprise meet the conditions that the economic benefits related to the intangible assets are likely to flow into the enterprise and its cost can be measured reliably, it can be confirmed.

What is non-patented technology?

Non-patented technology refers to all kinds of technologies and experiences that are not known to the outside world, adopted in production and business activities, and do not enjoy legal protection, including unique technical know-how and technical secrets such as design, modeling, formula, calculation formula, software package and manufacturing process.

How to deal with the amortization of non-patented technology?

1. Obtaining non-patented technology rights:

Borrow: intangible assets

Loans: bank deposits

2. Monthly amortization:

Debit: management expenses-amortization of intangible assets

Loan: accumulated amortization

3. Tax accrual (excluding additional taxes):

Debit: other business costs

Loan: tax payable

4. When carrying forward profit and loss at the end of the month:

Debit: other business income

Loan: profit this year

Debit: this year's profit

Credit: other business costs

5. When paying taxes and fees:

Debit: tax payable

Loans: bank deposits

Is the amortization of non-patented technology in the current month or next month?

Non-patented technology belongs to intangible assets. The amortization period of intangible assets begins when it is available for use and ends when it is terminated. It will be amortized reasonably within the expected service life from the month of acquisition, and will not be amortized in the month of disposal. It can be simply understood as: intangible assets added in the current month are amortized in the current month; Intangible assets reduced in the current month shall not be amortized in the current month.