How to determine the recorded value of intangible assets?

Whether R&D expenditure in the development stage of internal R&D projects is capitalized or expensed must meet five conditions before it can be recognized as intangible assets: \x0d\ 1. It is technically feasible to complete the intangible asset so that it can be used or sold; \x0d\ 2。 There is an intention to complete the intangible asset and use or sell it; \x0d\ 3。 The ways in which intangible assets generate economic benefits, including proving that the products produced by using the intangible assets exist in the market or that the intangible assets themselves exist in the market, and that the intangible assets will be used internally, shall prove their usefulness; \x0d\ 4。 Having sufficient technical, financial and other resources to support the development of the intangible assets, and having the ability to use or sell the intangible assets; \x0d\ 5。 Expenditures belonging to the development stage of intangible assets can be measured reliably. \x0d\ 1), which meets the capitalization conditions stipulated in intangible standards, debits the R&D expenditure (capitalized expenditure) and credits the raw materials, bank deposits and employees' salaries payable. \x0d\2) If the capitalization conditions stipulated in the intangible assets standards are not met, the R&D expenditure (expense expenditure) shall be debited, and the raw materials, bank deposits and employee compensation payable shall be credited. \x0d\3)。 If the research and development project achieves its intended purpose and forms intangible assets, the intangible assets shall be debited and credited to the research and development expenditure (capitalized expenditure) according to the balance of the research and development expenditure (capitalized expenditure). \x0d\4)。 At the end of the period, the enterprise should transfer the expenses collected from R&D expenses to management expenses, debit the management expenses and credit R&D expenses (expense expenses).