The difference between the book value and book balance of intangible assets
Book balance = original book price of intangible assets
Net book value = original price of intangible assets – accumulated amortization provided Sales
Book value = original price of intangible assets - accumulated amortization provided - impairment provision provided
The cost of purchased intangible assets includes the purchase price (the price should not include Deductible value-added tax), related taxes and other expenses directly attributable to achieving the intended use of the asset.
The cost of self-developed intangible assets includes the materials, labor costs, registration fees, and amortization of other patents and franchises used in the development of the intangible assets. "Accounting Standards for Business Enterprises No. 17 - Borrowing Costs" stipulates the capitalization of interest expenses and other expenses incurred before the intangible assets reach their intended use.