The Accounting System for Enterprises stipulates that intangible assets of enterprises shall be measured at actual cost when acquired. The purchased intangible assets shall be regarded as the actual cost according to the actually paid price.
Accounting Standards for Enterprises No.6-Intangible Assets stipulates that the cost of outsourced intangible assets includes the purchase price, relevant taxes and fees, and other expenses directly attributable to the asset's intended use. Among them, other expenses directly attributable to making the asset reach its intended use include professional service expenses incurred in making the intangible asset reach its intended use, expenses for testing whether the intangible asset can function normally, etc., but it does not include advertising expenses, management expenses and other indirect expenses incurred in promoting the introduction of new products, nor does it include expenses incurred after the intangible asset has reached its intended use.
(II) Patented or non-patented technologies developed by enterprises themselves
The Accounting System for Enterprises stipulates that intangible assets developed by enterprises themselves and applied for acquisition according to legal procedures shall be regarded as the actual cost of intangible assets according to the expenses incurred when they are acquired according to law. Materials expenses incurred in the process of research and development, salaries and welfare expenses of personnel directly involved in the development, rents and borrowing expenses incurred in the development process, etc., are directly included in the current profits and losses. The research and development expenses that have been included in the expenses of each period shall not be capitalized when the intangible asset is successful and the right is applied for according to law.
(3) Confirmation of patented or non-patented technologies in commissioned development contracts and cooperative development contracts.