The research and development expenses of self-developed software copyright have entered the management expenses, so how to enter the intangible assets in the later stage?

In fact, this problem is very common.

First, "copyright of self-developed software" is wrong. Without the development of software copyright, even the best engineers can't develop it. The acquisition of property rights is granted or confirmed by the relevant administrative departments according to law through specific procedures.

Second, the R&D expenses incurred by enterprises in the process of developing software have been included in the current development period. If you get the software copyright later, there will be no cost in the book. How can I capitalize?

1. In practice, if there is no cost confirmation, the copyright obtained by an enterprise can be registered in the relevant register as enterprise property;

2. If the amount of related direct expenses incurred during the period of handling software copyright is relatively large, it shall be capitalized; If the amount is small, you can consider the principle of importance and charge directly;

3. Strictly speaking, the reason why many enterprises don't have cost on their books is that most enterprises don't take the implementation of accounting Standard seriously-intangible assets. Of course, many enterprises do not have the foundation and technical ability to implement, and this is not entirely the responsibility of enterprises.

The above viewpoints are for your reference.