Non-patented technology refers to all kinds of technologies and experiences that are adopted in production and business activities and are not protected by law, but monopolized by inventors and have practical value. Asset disposal gains and losses are mainly used to account for disposal gains and losses arising from the sale and transfer of fixed assets and intangible assets under construction.
Account is a category that classifies and explains the specific contents of accounting elements. Its purpose is to continuously, systematically and comprehensively calculate and supervise the increase and decrease of accounting elements caused by economic activities. The profit and loss of asset disposal affects the operating profit, reflecting that the sale of enterprises is divided into non-current assets held for sale.
Contents of intangible assets:
Intangible assets include social intangible assets and natural intangible assets, among which social intangible assets usually include patent rights, non-patented technologies, trademark rights and land use rights. The provision for impairment of intangible assets refers to the intangible assets whose recoverable amount is lower than their book value due to outdated technology, damage and long-term idleness at the end of the period, and the provision for impairment of intangible assets should be accrued.
Cumulative amortization is used to amortize intangible assets, and its balance is generally registered with the lender, who has accrued cumulative amortization. Cumulative amortization account is an asset account, which is used to calculate the amortization of intangible assets. Deductions listed as intangible assets in the balance sheet. Cumulative amortization only belongs to the adjustment subject of intangible assets, and the registration direction is opposite to that of intangible assets.