Answer: "Intangible assets should be initially measured according to cost. The main ways for enterprises to acquire intangible assets are outsourcing and independent research and development. The cost of outsourcing intangible assets includes the purchase price, relevant taxes and fees and other expenses that can be directly attributed to making the assets reach the intended purpose. "
Content of intangible assets
Intangible assets include social intangible assets and natural intangible assets.
Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise right and land use right. Natural intangible assets include natural resources such as natural gas without physical form.
(1) patent right: refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the patent right for invention, utility model and design.
(2) Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world and should be adopted in production and business activities, and can bring economic benefits without legal protection.
(3) Trademark right: refers to the right to use a specific name or design exclusively on a specific commodity or product.
(4) Copyright: Some special rights enjoyed by producers in accordance with the law for the literary, scientific and artistic works they create.
(5) Franchising: also known as franchising and franchise, refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
(6) Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time.
(7) Business secrets
Intangible assets are usually measured according to the 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. The initial cost composition of intangible assets obtained from different sources is also different. The cost of self-developed intangible assets includes all the expenses incurred from meeting the conditions of intangible assets confirmation to reaching the predetermined usable state, but the expenses already spent in the previous period will not be adjusted. This is how to calculate the recorded value of intangible assets. If you want to know more professional knowledge, you must know more.