Some intangible assets are obtained from contractual rights or other legal rights, and their service life should not exceed the term of contractual rights or other legal rights. However, if the expected service life of an enterprise's assets is shorter than that stipulated in the contract rights or other legal rights, its service life shall be determined according to the expected service life of the enterprise. For example, if an enterprise obtains a patented technology and the legal protection period is 20 years, it is expected that the products produced by this patent will bring economic benefits to the enterprise in the next 15 years. With regard to patented technology, the third party promises that the enterprise will purchase the patent right at 60% of the allowable value on the acquisition date within five years, but judging from the current shareholding plan of the enterprise management, it is prepared to sell it to the third party within five years. Therefore, the actual service life of the patent right is 5 years.
Legal basis:
According to the Government Accounting Standard No.4-Intangible Assets (Caishui [20 16] 12), when acquiring or forming intangible assets, the unit shall reasonably determine its service life. If it is impossible to foresee the potential of intangible assets to provide services for the unit or the period of bringing economic benefits, it is regarded as intangible assets with uncertain service life.
For intangible assets with limited service life, this unit shall determine the amortization period of intangible assets according to the following principles:
(1) If the term of validity is stipulated by law, the term of validity stipulated by law shall be used as the amortization period;
(2) If the law does not stipulate the effective period, the amortization period shall be subject to the benefit period in the relevant contract or the unit application;
(3) If the validity period is not stipulated by law or the benefit period is not stipulated in the relevant contract or application form of the unit, the service period of intangible assets shall be estimated according to the actual situation that it brings service potential or economic benefits to the government accounting entity;
(4) Intangible assets that are not purchased in large quantities and the unit price is less than 65,438+0,000 yuan can be resold at one time in the current purchase period.
Therefore, the company should determine the amortization period of self-developed application software according to the validity period stipulated by law, the benefit period in the company's application and the actual situation that brings service potential or economic benefits to the company.