1. Intangible assets mainly include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, franchise rights, etc. The game copyright purchased by the company should be included in the intangible assets; the cost of later registration should be included in the cost of intangible assets;
2. If the number of years is limited at the time of registration or purchase, amortization will be based on the number of years; if If the number of years is not specified, it will be amortized over 10 years.