Amortization of intangible assets such as software, patents and non-patented technologies related to R&D is useless.

What you are asking is what should I do if the amortization fee for intangible assets related to R&D software, patents and non-patented technologies is not used?

Reevaluate assets, update business plans, etc.

1. Re-evaluate the value of assets: you can re-evaluate the value and use of these intangible assets and adjust the overvalued or undervalued parts according to the actual situation.

2. Update the business plan: The original business plan failed to make full use of these intangible assets. You can update the business plan and explore more ways and opportunities for utilization.

3. Deepening R&D activities: the amortized expenses are not used, and the progress of R&D activities fails to meet expectations or is not fully utilized. In this case, we can consider deepening R&D activities, further developing and improving existing software, patented or non-patented technologies, so as to improve their market value and application fields.