Copyright belongs to intangible assets, but self-created ones are not recognized as intangible assets. What subject should be recognized?

There are also self-developed intangible assets, which are all expensed at the research stage. After entering the development stage, capitalization that does not meet the capitalization conditions is included in the cost of intangible assets. Example: An enterprise developed a patented technology on its own in June 20 10, and the related expenses incurred in the research stage were 6 million yuan, which was paid by bank deposit. 20 1 1 year 1 year was transferred to the development stage, resulting in the salary of R&D personnel of 8 million,130,000, and the depreciation of related equipment of 2 million. At the same time, the bank deposit will be used to pay related expenses 1 10,000. All the above development funds meet the capitalization conditions. 1, debit: R&D payment-expense 6 million; debit: bank deposit 6 million 2; debit: R&D payment-capitalization expenditure 2,400; loan: wages payable to employees 800; raw materials 1300; accumulated depreciation 200; bank deposit 1003; debit: intangible assets 24,000.