How to calculate the patent amortization period and patent amortization account?

Patent right belongs to intangible assets and generally has no net residual value. Amortization is carried out according to its entry value and fixed number of years, and the straight-line method is generally adopted. Value divided by years equals annual depreciation, and then divided by 12 equals monthly depreciation.

I. Determination of patent amortization period

In general, the cost of intangible assets should be amortized within its expected service life; (that is, the legal period or the effective period of the patent right, whichever is shorter), if the expected service life exceeds the benefit period stipulated in the relevant contract or the effective period stipulated by law.

For example, on 20 19 1 month, Company A purchased an invention patent. The invention patent was granted on June 20 15, 16, that is, the remaining validity period is 16 (the invention patent is valid for 20 years), that is, the amortization period is 16.

Second, the accounting treatment of amortization

Patent amortization method: patents are generally amortized by equal installment amortization method. The amortization method is as follows:

Annual amortization of patent = actual expenditure of patent/effective year.

Monthly Amortization Amount = Annual Amortization Amount/12

For example, in 2065438+2009 65438+ 10, Company A purchased an invention patent with a bank deposit of 65438+ 10,000 yuan. The invention patent was granted in June 20 15, that is, the remaining validity period is 16 years (the invention patent is valid for 20 years), then:

The annual amortization amount of this invention patent is = 10÷ 16=0.625 million yuan.

Extended data:

1, patent amortization period confirmation principle

Once the amortization period of a patent is determined, it cannot be changed at will. According to the current system, the principle of confirming the amortization period of a patent is:

(1) If the law, contract and enterprise application stipulate the legal validity period and benefit period respectively, it shall be determined according to the principle of shorter agreed validity period and benefit period;

(2) the law does not stipulate the effective period, but the enterprise contract or contract application has stipulated the benefit period, which shall be determined according to the agreed benefit period;

(3) If laws, contracts and enterprise applications stipulate storage period or benefit period, the period shall be no less than 65,438+00 years.

Baidu encyclopedia-amortization of intangible assets