The recorded value of outsourced intangible assets includes the purchase price, relevant taxes and fees and other expenses that can be directly attributed to making the assets reach the intended purpose.
Other expenses that can be directly attributed to making the asset reach the predetermined usable state, including professional service expenses incurred to make the intangible asset reach the predetermined usable state, expenses for testing whether the intangible asset can be used normally, etc.
What is the meaning of intangible assets?
Intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises without physical form.
The contents of intangible assets include:
Patent right, non-patented technology, trademark right, copyright, land use right, franchise right and trade secret. Intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises without physical form.
(1) patent right: refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the patent right for invention, the patent right for utility model and the patent right for design.
(2) Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world and should be adopted in production and business activities, and can bring economic benefits without legal protection.
(3) Trademark right: refers to the right to use a specific name or design exclusively on a specific commodity or product.
(4) Copyright: Some special rights enjoyed by producers in accordance with the law for the literary, scientific and artistic works they create.
(5) Franchising: also known as franchising and franchise, refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
(6) Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time.
What is the recorded value of outsourcing intangible assets? The recorded value of outsourced intangible assets includes the purchase price, relevant taxes and other expenses that can be directly attributed to the intended use of the assets. This is the answer to this question, and its specific accounting entry method is also shared on this site. Welcome to collect and consult at any time. Goodbye.