1. Features of non-patented technology: Non-patented technology includes internal technical documents, technical data, technical standards, production processes, product formulas, etc. These technical information are usually unique within the enterprise, which creates a competitive advantage for the enterprise and improves the product quality and production efficiency. Compared with patented technology, non-patented technology is not protected by patent law and is easy to be imitated, but its application and protection in enterprises is very critical.
2. Non-patented technology and intangible assets: intangible assets refer to long-term non-financial assets owned by enterprises without physical form. Intangible assets include intellectual property rights protected by law such as patents, trademarks and copyrights, as well as non-patented technologies, goodwill and software. Among intangible assets, non-patented technology is an important part, which reflects the technical strength and competitiveness within the enterprise.
3. Treatment in accounting subjects: In enterprise accounting, non-patented technology is usually included in intangible assets. The accounting treatment of intangible assets is to capitalize the cost when purchasing, developing or internally forming non-patented technology, and record it as a long-term asset in the enterprise balance sheet. After capitalization, the enterprise amortizes according to its expected service life and allocates it to relevant accounting periods to reduce the book value of intangible assets.
4. Evaluation and management of non-patented technology: When dealing with non-patented technology, enterprises need to evaluate it and determine its value. Evaluation methods can include market comparison method, cost method, income method and so on. When managing non-patented technology, enterprises need to establish a perfect intellectual property management system, including technical secrecy system, intellectual property registration and protection, and the cultivation of employees' intellectual property awareness, so as to ensure the legitimacy, security and stability of non-patented technology.
To sum up, as an intangible asset, non-patented technology has important economic value and strategic significance. In enterprise accounting, they are capitalized and amortized during the accounting period, which fully embodies the technological accumulation and innovation ability within the enterprise. Enterprises need to establish a scientific evaluation and management system, make rational use of non-patented technology, and improve their competitiveness and innovation ability.