Generally, the amortization amount of intangible assets should be included in the current profit and loss, and the amortization amount of intangible assets used by enterprises should be included in the management expenses; Amortization of leased intangible assets is included in other business costs; The economic benefits contained in intangible assets are realized through products or other assets produced, and the amortization amount shall be included in the cost of related assets.
Legal objectivity:
People's Republic of China (PRC) enterprise income tax law
Article 12
When calculating taxable income, it is allowed to deduct the amortization expenses of intangible assets calculated by enterprises according to regulations. Intangible assets refer to non-monetary long-term assets held by enterprises for producing products, providing services, leasing or management, including patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill.
People's Republic of China (PRC) enterprise income tax law
Article 67
It is allowed to deduct the amortization expenses of intangible assets calculated by the straight-line method. The amortization period of intangible assets shall not be less than 10 year. As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life.