intangible assets refer to identifiable non-monetary assets that are owned or controlled by an enterprise and have no physical form.
1. When purchasing intangible assets:
When purchasing intangible assets, an enterprise should make use of all expenses incurred in the process of purchasing.
Borrow: intangible assets
Loan: bank deposits
2. Intangible assets transferred from other units. It should be recorded according to the value confirmed by the appraisal.
Borrow: intangible assets
Loan: paid-in capital
3. Amortization of intangible assets:
Borrow: management expenses
Loan: intangible assets
4. Intangible assets, accounting the value of various intangible assets held by the liquidated enterprise.
1. The purchased intangible assets should be recorded at the actual purchase price, handling fees and other capital expenditures.
2. Intangible assets created by ourselves and applied for through legal procedures should be priced at the actual costs incurred in the development process, including all expenses such as test expenses, model making expenses, development expenses, drawing fees, attorney fees, design fees, salaries, application registration fees and other expenses.
It should be accounted for according to the amount agreed in the contract and agreement or the value confirmed by evaluation.
4. Intangible assets obtained by accepting donations should be accounted for according to the amount of the attached documents. If the documents cannot be obtained, they should be accounted for by referring to the market price of similar intangible assets, that is, the replacement cost.
5. The valuation of non-patented technology should be confirmed by the statutory evaluation agency. Except for business combination, goodwill should not be accounted for at a fixed price.
How to account for intangible assets? Regarding the accounting method of intangible assets,