(1) Check whether it belongs to amortization of expenses incurred by patents, non-patented inventions, licenses, proprietary technologies, designs and calculation methods purchased for research and development activities. Through the analysis of technical data such as project establishment and expert review, judge the relevance; When the impact is significant, it is necessary to consider the work of other industry experts.
(2) Obtain agreements or contracts, invoices, payment vouchers, etc. When purchasing intangible assets initially, check whether the original value of intangible assets is confirmed correctly; Check whether the amortization policies of each period are correct and consistent, and calculate and check whether the amortization amount is correct.
(3) Check whether there is amortization of other intangible assets unrelated to the R&D project; If intangible assets are shared between R&D project and other projects, it is necessary to check whether the sharing method is reasonable, whether the previous period is consistent, and calculate and check whether the sharing amount is correct.
Prepare for the primary accounting exam. For more information about the primary accounting exam, please pay attention to Global Quick Ask Accounting Online.
Pay attention to the global network school and ask how to amortize the high-tech intangible assets.