Intangible assets generally have no residual value, unless a third party promises to buy them at a certain price at the end of their service life, or there is an active market for the assets, and from the current situation, there can be residual value when the market exists at the end of their service life.
According to regulations, the net salvage value rate is 5%. Monthly depreciation amount = original value X( 1- net salvage value rate)/(depreciation period X 12) accumulated depreciation = monthly depreciation amount x use month (calculated from the second month of the purchase month, that is, the current month is not counted) net value = original value-accumulated depreciation.
What are the common intangible assets?
Intangible assets include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.
(1) patent right
According to China's patent law, patent rights are divided into invention patents, utility model patents and design patents. From the date of filing, the term of invention patent is 20 years, and the term of utility model and design patent is 10 year. After obtaining the patent right, the inventor shall enjoy the patent right within the validity period.
(2) Non-patented technology
Non-patented technology has no legal validity, only economic validity.
(3) Trademark right
Trademarks are symbols used to identify specific goods and services, and represent the reputation of enterprises, so they have corresponding economic value. According to the provisions of China's Trademark Law, the validity period of a registered trademark is 10 years, which can be extended according to law.
(4) Copyright
Copyright, also known as copyright, refers to some special rights that the author enjoys according to law for the literary, scientific and artistic works he creates. Copyright includes two kinds of rights, namely, spiritual rights (personal rights) and economic rights (property rights). The former refers to the right to sign a work, publish a work, confirm the identity of the author, protect the integrity of the work, modify the published work, etc., including the right to publish, the right to sign, the right to modify and the right to protect the integrity of the work. The latter refers to the right to use a work through publication, performance, broadcasting, exhibition, recording records, making movies, etc. , and obtain economic benefits by authorizing others to use the work.
(5) Land use right
Land use right is the right that an enterprise obtains according to law to develop, utilize and manage state-owned land within a certain period of time.
(6) Concessions
Franchising, also known as franchising, refers to the right of an enterprise to operate or sell a certain commodity in a certain area or the right of an enterprise to accept another enterprise to use its trademark, trade name and secret technology.
How to calculate the estimated net salvage value of intangible assets? According to the introduction in our article, what you can learn is that when an enterprise accounts for fixed assets, when the fixed assets are finally scrapped, it will still have certain value. As the residual value of fixed assets, intangible assets generally have no residual value. You can refer to the introduction in our article above.