180 1 intangible assets
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Three. The accounting treatment of intangible assets is as follows:
(1) The purchased intangible assets shall be debited to this account and credited to "bank deposit" and other subjects according to the actual payment.
(2) Intangible assets invested by investors shall be debited to this account and credited to "paid-in capital" or "equity" according to the value confirmed by all investors. Intangible assets accepted by investors in initial stock issuance shall be debited to this account and credited to "paid-in capital" or "equity" according to the book value of investors' intangible assets.
(III) Where an enterprise accepts intangible assets obtained by the debtor in paying off debts with non-cash assets, or replaces the receivables with intangible assets, it shall debit the account according to the book value of the receivables plus the relevant taxes payable, debit the account of bad debt provision according to the creditor's rights, credit the receivables and other accounts according to the book balance of the receivables, and credit "bank deposits" and "bank deposits" according to the relevant taxes payable.
(4) Intangible assets accepted for donation shall be debited to the account according to the actual cost determined, credited to the account of "deferred tax" according to the income tax payable, credited to the account of "capital reserve" according to the determined value minus the income tax payable in the future, and credited to the account of "bank deposit" and "tax payable" according to the relevant tax payable.
Intangible assets donated by enterprises with foreign investment shall be debited to the account according to the actual cost determined, credited to the account of "value of assets to be transferred" according to the amount that should be included in the value of assets to be transferred, and credited to the account of "bank deposit" and "taxes payable" according to the relevant taxes payable.
(5) Intangible assets developed by ourselves and applied for according to legal procedures shall be debited to this subject and credited to "bank deposits" and other subjects according to the registration fees and attorney fees incurred when they are obtained according to law.
Material expenses incurred by the enterprise in the process of research and development, wages and welfare expenses of personnel directly involved in the development, rent and loan expenses incurred in the development process, etc. , directly included in the current profits and losses, debit "management expenses" and credit "bank deposits".
(VI) The land use right purchased by an enterprise, or the land use right obtained by paying the land transfer fee, shall be debited to the subject according to the actual payment, credited to the subject of "bank deposit" and amortized according to the provisions of this system; When land is developed, the book value will be transferred to related projects under construction (real estate development enterprises will transfer the book value of land use rights to development costs), and the subjects such as "projects under construction" will be debited and credited to this subject.
(7) Intangible assets acquired by an enterprise through non-monetary transactions shall be handled with reference to the relevant provisions on the acquisition of fixed assets through non-monetary transactions.
(eight) the foreign investment of intangible assets by enterprises shall be handled in accordance with the provisions of non-monetary transactions.
(9) When an enterprise sells intangible assets, it debits such subjects as "bank deposit" according to the actually obtained transfer income, debits such subjects as "intangible asset impairment reserve" according to the accrued impairment reserve of intangible assets, credits such subjects as "bank deposit" and "tax payable" according to the book balance of intangible assets, and credits such subjects as "non-operating income" according to the difference.
(ten) the rental income obtained by the enterprise from leasing intangible assets shall be debited to the subjects such as "bank deposit" and credited to the subjects such as "other business income"; When the cost of leasing intangible assets is carried forward, the "other business expenses" account shall be debited and credited to this account.
Four. Intangible assets shall be amortized evenly by stages within the expected service life from the month of acquisition and included in the current profit and loss. If the estimated service life exceeds the service life specified in the relevant contract or the effective life specified by law, the amortization life of intangible assets shall be determined according to the following principles:
(1) If the law does not stipulate the benefit period stipulated in the contract, the amortization period shall not exceed the benefit period stipulated in the contract;
(2) 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 stipulated by law;
(3) The benefit period is stipulated in the contract and the effective period is stipulated by law, and 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.
When amortizing the value of intangible assets, debit the subject of "management expenses-amortization of intangible assets" and credit this subject.
If it is expected that an intangible asset can no longer bring future economic benefits to the enterprise, all the book value of the intangible asset should be transferred to the current management expenses.