What is similar to the acquisition of intangible assets?

Hello, dear. Intangible assets is a concept widely used in accounting, economics, asset evaluation and other disciplines and professional fields. China's asset appraisal standard "Code of Practice for Asset Appraisal-Intangible Assets" (China Appraisal Association [2017] No.37) defines intangible assets as resources that are owned or controlled by a specific subject, have no physical form, can continue to play a role, and can bring economic benefits. Common intangible assets include patent right, trademark right, copyright, proprietary technology, sales network, customer relationship, franchise right, contractual rights and interests, goodwill, etc.

Intangible assets can be divided into two categories according to the way of acquisition: self-created intangible assets and purchased intangible assets.

The first category: self-created intangible assets, as the name implies, are developed, researched or designed by enterprises themselves, such as self-created patents, self-created trademarks and self-created technologies.

The second category: outsourcing intangible assets, which are purchased or invested by enterprises from outside. Intangible assets purchased by an enterprise from outside refer to intangible assets exchanged for monetary assets or other realizable assets outside the enterprise, such as outsourcing patent rights, outsourcing trademark rights, outsourcing technology, copyright, etc. Intangible assets formed by enterprises accepting investment refer to intangible assets formed by investors investing their patents, proprietary technologies, trademark rights and other intangible assets into enterprises.

Intangible assets donated by enterprises belong to outsourced intangible assets. The intangible assets created by the enterprise may not be reflected in the book of the enterprise, or the recorded value only reflects a part of the total value of the intangible assets created by the enterprise.