Intangible assets with uncertain service life need not be amortized. Intangible assets with limited service life shall be measured at the cost minus accumulated amortization and accumulated impairment losses.
The main factors that should be considered in estimating the service life of intangible assets are:
1. The usual product life cycle of the asset and the available service life information of similar assets;
2. The actual situation of technology and technology and the estimation of future development;
3. Based on the stability of the assets used in the industry and the market demand of the products or services produced;
4. Expected actions of current or potential competitors;
5. Maintenance expenses needed to maintain the ability of the asset to generate future economic benefits, and the ability of the enterprise to expect to pay relevant expenses;
6. the control period of the asset, and the legal or similar restrictions on the use of the asset, such as the franchise period and lease period;
7. Correlation with the service life of other assets held by the enterprise, etc.
The extended materials
cannot be regarded as intangible assets:
① Goodwill cannot be regarded as intangible assets because of its illegibility.
② Non-monetary assets refer to assets that bring uncertain future economic benefits to the enterprise during the holding process, and do not belong to fixed or determinable amounts, such as fixed assets and intangible assets.
③ Common intangible assets include patent right, non-patented technology, trademark right, copyright, franchise and land use right. However, brands and newspaper names generated within the enterprise are not recognized as intangible assets.
Baidu Encyclopedia-Intangible Assets