The amortization period of intangible assets of technology stocks is not less than 65,438+00 years, and the amortization amount of intangible assets should generally be included in the current profit and loss. The economic benefits contained in intangible assets are realized through products or other assets produced, and the amortization amount shall be included in the cost of related assets.
Cumulative amortization is clear, and the enterprise accrues intangible assets amortization on schedule (monthly), debits "management expenses" and "other business expenses" and credits "cumulative amortization".
How do technology stocks keep accounts?
Enterprises can use technology to buy shares, including patented technology, non-patented technology, software copyright, etc. , and technology stocks can account for up to 70% of the registered capital. The following accounting treatment can be carried out for technology shares:
Borrow: intangible assets
Loan: paid-in capital
Technology and patents are legal "intangible assets" and can only be used as investment capital after evaluation and pricing. Moreover, the company law stipulates that in the company's total investment quota, the shares formed by intangible assets cannot exceed 60%, and the monetary capital cannot be less than 30%.
Therefore, it is necessary to determine the company's shareholding structure through consultation and form the company's articles of association, so as to fulfill the legal procedures of company registration and establish a company.
Is technology shareholding an intangible asset? How to collect its amortization?