B, included in the cost of intangible assets or management expenses.
C, included in non-operating income or non-operating expenses.
D, included in other business costs.
E, included in non-operating income and or non-operating expenses.
Non-operating income and non-operating expenditure do not participate in the calculation of operating profit, but participate in the calculation of total profit. ?
Extended data:
Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise right and land use right. Natural intangible assets include natural resources such as natural gas without physical form.
(1) patent right: refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the patent right for invention, the patent right for utility model and the patent right for design.
(2) Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world, should be adopted in production and business activities, and can bring economic benefits without legal protection.
(3) Trademark right: refers to the right to use a specific name or design exclusively on a specific commodity or product.
(4) Copyright: Some special rights enjoyed by producers in accordance with the law for the literary, scientific and artistic works they create.
Baidu encyclopedia-intangible assets