Answer: When intangible assets are related to directly produced goods, the amortization of intangible assets should be recorded as "manufacturing cost" or "production cost". If the patent right is used to produce a variety of commodities, the amortization of intangible assets should be recorded as "manufacturing cost" and the production of an X commodity should be recorded as "production cost".
What are the amortization classifications of intangible assets?
According to the service life, intangible assets are divided into two categories: fixed-term intangible assets and indefinite intangible assets. The so-called intangible asset, that is, with the use of the intangible asset, its service life will become shorter and shorter, and eventually it will no longer belong to an asset of the enterprise after reaching a certain service life. Its service life is just as stipulated in the current accounting system, such as patent right, non-patent technology, trademark right, copyright, land use right and so on. The so-called uncertain intangible assets mainly refer to those intangible assets that are not stipulated by law, contract or have no recognized service life. Indeterminacy here is a relative concept, not absolute. Refers to the uncertain period of an enterprise during its good operation. If the enterprise faces bankruptcy,
For term intangible assets, with the use, it will be as low as tangible assets such as fixed assets, so it can also be called intangible assets with decreasing value; As for the uncertain intangible assets, with the use, it will play an increasingly important role, rather than the consumption of value, so this intangible asset can also be called intangible assets with increasing value. The reason for this classification is that the term is an objective standard. As long as there is a term, it is an indefinite intangible asset, otherwise it is indefinite and clear at a glance. Compared with the previous enterprise accounting system, intangible assets can be divided into two categories: identifiable and unrecognizable.
What subjects are included in the amortization of intangible assets used to produce products? Can be included in the production cost, can also be included in the manufacturing cost, but according to my experience, amortization value is generally included in the expense, except patents, which directly affect some commodities. Have you mastered that intangible assets are mainly classified by time difference?