If the expected service life exceeds the benefit period stipulated in the relevant contract or the effective period stipulated by law, the amortization period of intangible assets shall be determined according to the following principles: if the benefit period is stipulated in the contract but not stipulated by law, the amortization period shall not exceed the benefit period; If the contract does not stipulate the benefit period but the law stipulates the effective period, the amortization period shall not exceed the effective period; If the contract stipulates the benefit period and the law also stipulates the effective period, the amortization period shall not exceed the shorter of the benefit period and the effective period. If the contract does not stipulate the benefit period and the law does not stipulate the effective period, the amortization period shall not exceed 10 year.
1. Amortization of intangible assets of enterprises: An enterprise shall amortize intangible assets from the time when they are available for use to the time when they are no longer recognized as intangible assets. The amortization method of intangible assets selected by an enterprise shall reflect the expected realization of the economic benefits related to the intangible assets. If the expected realization mode cannot be reliably determined, it shall be amortized by the straight-line method. Amortization of intangible assets is generally included in current profits and losses (management expenses, other operating expenses, etc.). ). The economic benefits contained in intangible assets are realized through the products produced or other assets, and the amortization amount shall be included in the cost of related assets. An enterprise shall, at least at the end of each year, review the service life and amortization method of intangible assets with limited service life. If the service life and amortization method of intangible assets are different from those previously estimated, the amortization period and amortization method shall be changed.
2. Classification: Intangible assets are divided into fixed intangible assets and uncertain intangible assets according to their service life. The so-called intangible assets mean that with the use of intangible assets, their service life will become shorter and shorter. Finally, after a certain service life, it no longer belongs to the assets of the enterprise. This service life is stipulated in the current accounting system. Such as patent right, non-patented technology, trademark right, copyright, land use right, etc. The so-called uncertain intangible assets mainly refer to intangible assets without legal provisions, contract provisions or recognized service life. The infinitive here is a relative concept, not absolute. Refers to the uncertainty of an enterprise in the process of good operation. If an enterprise faces bankruptcy, relatively uncertain intangible assets will disappear. For example, the goodwill of enterprises. Fixed intangible assets, such as fixed assets and other tangible assets, will become less and less valuable with use. Therefore, they can also be called intangible assets with exhausted value; With the use of uncertain intangible assets, it will play an increasingly important role, rather than value consumption. Therefore, this kind of intangible assets can also be called value-added intangible assets. The reason for this classification is that time limit is an objective standard. As long as there is a time limit, it is an intangible asset with a time limit. Otherwise, it is non-technical and clear at a glance. It is more objective than the classification standard of intangible assets divided into identifiable and unrecognizable in the previous enterprise accounting system.