1. Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets include: patent right, non-patent right, trademark right, franchise right and land use right;
1. The initial measurement of intangible assets is divided into purchase and self-research.
If it is a purchase, you need to add the purchase cost and other corresponding expenses (other expenses for reaching the predetermined state).
If it is developed by itself, it is the cost of research and development.
Subsequent measurement of intangible assets can be divided into: intangible assets with confirmed service life and intangible assets with unconfirmed service life.
This is more complicated. Please check the related information.
2. Depreciation of fixed assets: 1, average life. 2. Workload method. 3. Double balance incremental method. Four-year summation method
The common use of the first two comparisons. Life average method is to estimate the service life of the machine, and then divide it by the initial measurement of the machine to get the annual depreciation expense. The workload method is to estimate the total amount of work within the service life, then confirm the quantity of products in the current period, and then depreciate by percentage.
This is a summary for you according to the textbook of certified public accountants.
Two. Article 67 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the amortization expenses of intangible assets calculated by the straight-line method are allowed to be deducted.
1. 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.
When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.
The new accounting system: the amortization amount of intangible assets is the amount after deducting the estimated residual value from its cost. For intangible assets with impairment provision, the accumulated amount of impairment provision for intangible assets shall also be deducted. The residual value of intangible assets with limited service life shall be zero, except for the following circumstances:
(1) The third party promises to purchase the intangible asset at the end of its service life;
(2) The estimated residual value information can be obtained according to the active market, and this market is likely to exist at the end of the service life of intangible assets.
An enterprise shall amortize intangible assets from the time they are available for use until they are no longer recognized as intangible assets.
The amortization method of intangible assets chosen by an enterprise shall reflect the expected realization mode of economic benefits related to the intangible assets. If the expected realization mode cannot be reliably determined, the straight-line amortization method is adopted.
The amortization amount of intangible assets should generally be included in the current profit and loss (management expenses, other business 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.
An enterprise shall review the service life of intangible assets with uncertain service life in each accounting period. If there is evidence that the service life of intangible assets is limited, it shall be estimated and handled in accordance with the relevant provisions on intangible assets with limited service life.
The current enterprise accounting system stipulates the amortization of intangible assets as follows: intangible assets shall be amortized evenly in stages within the expected service life from the month of acquisition and included in profits and losses. If the expected service life exceeds the benefit life stipulated in the relevant contract or the effective life stipulated by law, the intangible assets shall be amortized according to the shorter of the benefit life stipulated in the contract (not stipulated by law) or the benefit life stipulated by law (both stipulated by contract and law), otherwise the amortization life shall not exceed 65,438+00 years.
According to the service life, intangible assets are divided into two categories: fixed-term intangible assets and indefinite intangible assets. The so-called term intangible assets, that is, with the use of the intangible assets, its service life will become shorter and shorter, and eventually it will no longer belong to an asset of the enterprise after reaching a certain service life. This service period is just stipulated by 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 those intangible assets that are not stipulated by law, contract or have no recognized service life. And uncertainty here is a relative concept, not absolute. Refers to the uncertain period of an enterprise during its good operation. If the enterprise faces bankruptcy, this relatively uncertain intangible asset will disappear. For example, the goodwill of enterprises. For term intangible assets, with the use, it will be as low as tangible assets such as fixed assets, so it can also be called intangible assets with decreasing value; For uncertain intangible assets, with the use, it will play an increasingly important role, rather than consumption of value, so this intangible asset can also be called intangible assets with increasing value. 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 indefinite and clear at a glance. It is more objective than the previous classification standard that divides intangible assets into identifiable and unrecognizable categories.
2. On this basis, the amortization of intangible assets is adjusted as follows:
Generally speaking, it can be divided into amortization and non-amortization:
1. Intangible assets shall be amortized in installments within the effective service life and included in profits and losses. These include:
(a) for the expected service life of land use rights, trademark rights, patent rights, etc., and the risk of impairment is low, the straight-line method is adopted for amortization;
(2) For non-patented technology with expected service life, but considering the influence of technological progress and other factors on its value, accelerated amortization similar to the accelerated depreciation method of fixed assets can be adopted to recover the investment as soon as possible, which is also in line with the prudence principle of accounting principles.
2. For uncertain intangible assets, such as goodwill, because it takes the construction price as the entry value, it is likely to increase gradually in the future production and operation process, so there is no need to amortize the value, and even its book value can be increased. This is consistent with the essence of "intangible assets with impairment provision, whose value is recovered at the end of the period, should be transferred back within the scope of impairment provision" stipulated in the Accounting System for Business Enterprises, because their economic contents are consistent. For intangible assets with impairment provision, the Accounting System for Business Enterprises stipulates that the impairment provision for intangible assets should be debited and credited to non-operating expenses-the impairment provision for intangible assets that has been accrued. Since the impairment provision has been made in this way, when the value of intangible assets without impairment provision increases, similar treatment should be carried out: debit intangible assets and credit non-operating income. And enterprises should do this work as often as possible.
It should be noted that goodwill does not belong to intangible assets in the current accounting law.
When amortization of intangible assets, borrowing: management fees and other loans: cumulative amortization.