Intangible assets in a broad sense include financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, but are represented by some legal rights or technologies. Intangible assets include social intangible assets and natural intangible assets, among which social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, concessions, land use rights and so on. Natural intangible assets include natural resources such as natural gas without physical form.
Content of intangible assets
Intangible assets include social intangible assets and natural intangible assets.
Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise right and land use right. Natural intangible assets include natural resources such as natural gas without physical form.
(1) patent right: refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the patent right for invention, the patent right for utility model and the patent right for design.
(2) Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world, should be adopted in production and business activities, and can bring economic benefits without legal protection.
(3) Trademark right: refers to the right to use a specific name or design exclusively on a specific commodity or product.
(4) Copyright: Some special rights enjoyed by producers in accordance with the law for the literary, scientific and artistic works they create.
(5) Franchising: also known as franchising and franchise, refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
(6) Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time.
(7) Trade secrets.
Confirmation of intangible assets of enterprises
1. Intangible assets can only be recognized by the enterprise when the following two conditions are met:
(1) The economic benefits generated by this asset are likely to flow into the enterprise;
(2) The cost of the asset can be measured reliably.
2. Enterprises should be able to control the economic benefits generated by intangible assets. For example, the enterprise has the legal ownership of intangible assets, or the enterprise has signed an agreement with others, so that the relevant rights of the enterprise are protected by law.
3. When judging whether the economic benefits generated by intangible assets are likely to flow into the enterprise, the enterprise management department shall make a robust estimation of various factors existing in the estimated service life of intangible assets.
4. The self-created goodwill of the enterprise cannot be confirmed.
Legal basis: According to Article 24 of the Company Law, there are the following ways of capital contribution by shareholders of a limited liability company:
First, money. The establishment of a company requires a certain amount of working capital to pay the expenses and start the company's operation. Therefore, shareholders can contribute in cash.
Second, in kind. Physical investment is generally based on machinery and equipment, raw materials, spare parts, goods, buildings and workshops.
Third, industrial property rights and non-patented technology. Industrial property rights and non-patented technology, as intangible assets, can be used as capital contribution after evaluation and pricing.
Fourth, land use rights.