1. patent right: refers to the exclusive rights granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the invention patent right, utility model patent right and design patent right.
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 exclusive right to use a specific name or design on a specific commodity or product.
4. Copyright: Some special rights enjoyed by producers for the literary, scientific and artistic works they create according to law.
5. Franchise: also known as franchising, franchising refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
6. Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time.
7. Trade secrets
8. Goodwill
Intangible assets can only be recognized when the following conditions are met:
1. The economic benefits related to this intangible asset are likely to flow into the enterprise. As an intangible asset, a project must have the conditions that the economic benefits of its production are likely to flow into the enterprise. Because the most basic feature of assets is that the expected economic benefits generated are likely to flow into the enterprise, if the expected economic benefits generated by a project cannot flow into the enterprise, it cannot be recognized as the assets of the enterprise. In accounting practice, to determine whether the economic benefits created by intangible assets may flow into enterprises, it is necessary to make reasonable estimates of various economic factors that may exist in the expected service life of intangible assets, and should be supported by clear evidence.
2. The cost of the intangible asset can be measured reliably. Self-created goodwill of enterprises and internally generated brands, registrations, etc. It should not be recognized as intangible assets because its cost cannot be measured reliably.
legal ground
People's Republic of China (PRC) Civil Code
Article 113 The property rights of civil subjects are also protected by law.
Article 267 The lawful property of a private person is protected by law, and it is forbidden for any organization or individual to occupy, plunder or destroy it.
Article 269 For-profit legal persons shall have the right to possess, use, profit from and dispose of their real and movable property in accordance with laws, administrative regulations and articles of association. For legal persons other than for-profit legal persons, the provisions of relevant laws, administrative regulations and articles of association shall apply to their real estate and chattel rights.