What does intangible assets include in accounting subjects?

Intangible assets include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.

(1) patent right

According to China's patent law, patents are divided into invention patents, utility model patents and design patents. From the date of filing, the term of invention patent is 20 years, and the term of utility model and design patent is 10 year. After obtaining the patent right, the inventor shall enjoy the exclusive right to the patent within the validity period.

(2) Non-patented technology

Non-patented technology has no legal validity, only economic validity.

(3) Trademark right

Trademark is a mark used to identify specific goods and services, which represents a kind of reputation of enterprises and thus has corresponding economic value. According to the provisions of China's Trademark Law, the validity period of a registered trademark is 10 years, which can be extended according to law.

(4) Copyright

Copyright, also known as copyright, refers to some special rights that the author enjoys according to law for the literary, scientific and artistic works he creates. Copyright includes two kinds of rights, namely, spiritual rights (personal rights) and economic rights (property rights). The former refers to the right to sign a work, publish a work, confirm the identity of the author, protect the integrity of the work and modify the published work, including the right to publish, the right to sign, the right to modify and the right to protect the integrity of the work; The latter refers to the right to use a work through publication, performance, broadcasting, exhibition, recording records, making movies, etc. , and obtain economic benefits by authorizing others to use the work.

(5) Land use right

Land use right is the right that an enterprise obtains according to law to develop, utilize and manage state-owned land within a certain period of time.

(6) Concessions

Franchising, also known as franchising, refers to the right of an enterprise to operate or sell a certain commodity in a certain area or the right of an enterprise to accept another enterprise to use its trademark, trade name and secret technology.