What subjects does amortization of intangible assets include?

Amortization of intangible assets is included in accounting subjects.

Intangible assets:

Intangible assets (intangible? Assets) refers to the identifiable non-monetary assets owned or controlled by an enterprise without physical form.

Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, financial assets, long-term equity investment, patent rights, trademark rights and so on. , which shows some legal rights or technologies. In accounting, intangible assets are usually understood in a narrow sense, that is, patent rights and trademark rights are called intangible assets.

Initial measurement:

Intangible assets are usually measured at actual cost, that is, all expenses incurred in obtaining intangible assets and making them reach the predetermined usable state are regarded as the cost of intangible assets. For intangible assets obtained from different sources, their initial cost composition is also different.

The cost of self-developed intangible assets includes all the expenses incurred from the time when the intangible assets are confirmed to the time when they reach the scheduled usable state, but the expenses already spent in the previous period are no longer adjusted.

Collection scope:

(a) the transfer of land use rights refers to the transfer of land use rights by land users. Business tax shall not be levied on the transfer of land use rights by land owners and the return of land use rights by land users to land owners. Land lease is not taxed according to this tax item.

(two) the transfer of trademark rights refers to the transfer of trademark ownership or use rights.

(3) Patent transfer refers to the act of transferring the ownership or use right of patented technology.

(4) The transfer of non-patented technology refers to the act of transferring the ownership or use right of non-patented technology. The act of providing technology without ownership shall not be taxed according to this tax item.

(5) Copyright transfer refers to the act of transferring the ownership or right to use a work. Works, including written works, graphic works (such as picture books and photo albums) and audio-visual works (such as master films and videos).

(six) the transfer of goodwill refers to the transfer of the right to use goodwill.

According to the above provisions, combined with the situation described in the question, the power generation indicators held by the company do not belong to the above intangible assets subject to business tax, and no business tax is required. At the same time, selling goods and providing taxable services do not belong to value-added tax, and there is no need to pay value-added tax.