1. If amortization is not required, directly record the management fee or intangible assets, otherwise record the amortization of intangible assets.
The entry is:
Borrow: intangible assets-patent fees
Loans: bank deposits
2. The intangible assets increased in the current month shall be amortized in the current month, and the intangible assets decreased in the current month shall not be amortized in the current month. ? The new accounting standards stipulate that intangible assets shall be amortized on a monthly basis:
Debit: management expenses-amortization of intangible assets
Loan: accumulated amortization
Extended data:
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 generated economic benefits are expected to flow into the enterprise.
If the economic benefits generated by the project are not expected to flow into the enterprise, they 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.
Dispose of waste
The rental income and related expenses incurred by enterprises in leasing the right to use intangible assets are recognized as other business income and other business costs respectively.
When an enterprise sells intangible assets, the difference between the price obtained and the book value of the intangible assets shall be included in the current profit and loss (non-operating income or non-operating expenditure).
If the intangible asset is not expected to bring economic benefits to the enterprise, the book value of the intangible asset shall be written off and included in the current profit and loss (non-operating expenses).
Baidu encyclopedia-intangible assets