How to account for capital injection of intangible assets by shareholders

Accounting entries for shareholders’ capital injection of intangible assets:

Debit: intangible assets

Credit: paid-in capital

Intangible asset investment refers to Investors use their patent rights, non-patented technologies, trademark rights, land use rights, etc. as investments. The value of the intangible assets should be determined based on the amount agreed to accept by both parties, and there should also be necessary documents as the basis for processing.

To prepare for the junior accounting exam, if you want to know more about the junior accounting exam, please pay attention to Global Quick Accounting Online.

Follow Global Online School and ask shareholders how to account for capital injection of intangible assets