What subjects does the intangible assets impairment reserve include?

The provision for impairment of intangible assets refers to the intangible assets whose recoverable amount at the end of the period is lower than its book value due to outdated technology, damage, long-term idleness and other reasons, and the provision for impairment of intangible assets should be accrued.

The provision for impairment of intangible assets is not directly related to the daily operation and management of the enterprise, which leads to impairment infrequently. On the balance sheet date, if an enterprise determines that intangible assets are impaired according to the asset impairment criteria, it shall debit the "asset impairment loss" account and credit the "intangible assets impairment reserve" account according to the amount to be written down.

Tangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no physical entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.