The cost of intangible assets includes

The value cost of intangible assets mainly includes development cost, transformation cost, empowerment cost and transaction cost. In the commercial field, intangible assets refer to assets that have no physical form and specific value, such as trademarks, patents, copyrights and trade secrets. The value of intangible assets is usually determined by market demand and supply, so its value is difficult to quantify. However, intangible assets are very important in the company's financial statements, because they can bring income and profit growth. The cost of intangible assets mainly includes the following aspects:

1. development cost: the development cost of intangible assets refers to the direct cost of manpower, material resources and financial resources spent by the company to develop and create an intangible asset. For example, a company's market research, advertising, product design and development in order to build a new brand are all development costs.

2. Conversion cost: the conversion cost of intangible assets refers to the cost required for a company to convert an intangible asset from concepts and ideas into actual products or services. For example, the design, registration and use costs required for a company to convert a trademark from a design sketch to an actual trademark are all conversion costs.

3. Cost of acquiring rights and safeguarding rights: The cost of acquiring rights and safeguarding rights of intangible assets refers to the cost that a company needs to pay to protect its intangible assets. For example, the patent application fee and annual fee paid by a company to obtain a patent right, as well as the legal fees and attorney fees paid to safeguard trademark rights and interests, all belong to the cost of obtaining rights and safeguarding rights.

4. Transaction cost: The transaction cost of intangible assets refers to the cost that the company needs to pay when selling, purchasing or transferring intangible assets. For example, companies need to pay agency fees, evaluation fees and taxes when selling patents, or purchase fees and transaction fees when purchasing patents, which are all transaction costs.

In a word, the cost of intangible assets is one of the important factors that affect its value and financial statements. Understanding the cost structure of intangible assets can help enterprises to better manage and maintain intangible assets, thus improving their profitability and market competitiveness.