The cost of intangible assets testing should be capitalized and included in the recorded value, thus becoming a part of intangible assets. In the process of capitalization, the testing expenses of intangible assets will be converted into a part of intangible assets, and the cost of the assets will include testing expenses and other directly related expenses. This process is called capitalization, that is, expenses that meet certain conditions are included in assets and converted into expenses in the next few years through amortization.
Intangible assets refer to assets owned by enterprises that can bring economic benefits to enterprises but have no physical form, such as patents, trademarks, copyrights, software copyrights, etc. The intangible assets testing fee refers to the expenses incurred for confirming, measuring or evaluating intangible assets.