Printing fees, registration fees, exchange gains and losses and interest that are not included in the cost of fixed assets and intangible assets. 1. The specific contents of the record of organization expenses include: expenses of preparatory personnel.
Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by enterprises, including social intangible assets and natural intangible assets. Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise right and land use right. Natural intangible assets include natural resources such as natural gas without physical form.