The capitalization conditions of intangible assets are as follows:
1. The economic benefits related to the intangible assets are likely to flow into the enterprise;
as an intangible asset, a project must have the condition 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 are likely to flow into the industry, it is necessary to make a reasonable estimate of various economic factors that may exist in the expected service life of intangible assets, and there should be clear evidence to support it.
2. The cost of this intangible asset can be measured reliably.
The self-created goodwill of an enterprise and the internally generated brands, newspaper names, etc. should not be recognized as intangible assets because their costs cannot be reliably measured.
Extended data:
1. IntangibleAssets refer to identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. Intangible assets can be divided into broad sense and narrow sense. In broad sense, intangible assets include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights, etc. Because they have no material entities, they are manifested as some legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.
2.? The contents of intangible assets are as follows:
Intangible assets include social intangible assets and natural intangible assets, among which social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, concessions, land use rights, etc. Natural intangible assets include natural resources such as natural gas, etc.
(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 invention patent right, utility model patent right and design patent right.
(2) Non-patented technology: also known as proprietary technology, refers to all kinds of technologies and know-how that are unknown 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 right to use a specific name or design exclusively on a specified commodity or product.
(4) Copyright: Some special rights enjoyed by the producers for the literary, scientific and artistic works they created according to law.
(5) Franchise: also known as franchise, franchise 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 secrets, etc.
(6) Land use right: refers to the right that the state allows an enterprise to develop, utilize and manage state-owned land within a certain period of time.
(7) Business secrets
References: Baidu Encyclopedia-Intangible Assets