1. Detailed accounts should be established for intangible assets. Generally, secondary subjects are set up according to the categories of intangible assets (patent rights, non-patented technologies, trademark rights, copyrights, land use rights, concession rights, etc.).
2. Main accounting treatment of intangible assets.
① For intangible assets purchased by an enterprise, this account will be debited and "bank deposits" and other accounts will be credited according to the amount that should be included in the cost of the intangible assets. For self-developed intangible assets, this account will be debited and the "R&D expenditure" account will be credited according to the expenditure that should be capitalized. If the intangible assets are not expected to bring economic benefits to the enterprise, the "accumulated amortization" account shall be debited according to the accumulated amortization that has been provided, this account shall be credited according to its book balance, and the "non-operating" account shall be debited according to the difference. Expenditure" account. If impairment provisions have been made, impairment provisions should also be carried forward at the same time.
② When disposing of intangible assets, the "bank deposit" and other accounts should be debited according to the actual amount received, and the "accumulated amortization" account should be debited according to the accumulated amortization that should be provided. Relevant taxes and other fees paid are credited to "taxes payable", "bank deposits" and other accounts, and this account is credited according to their book balances, and "non-operating income - disposal of non-current" is credited according to the difference. Asset Gains" account or debit the "Non-operating expenses - losses on disposal of non-current assets" account. If impairment provisions have been made, impairment provisions should also be carried forward at the same time.
3. The ending debit balance of this account reflects the cost of the enterprise’s intangible assets.