The cost of outsourcing intangible assets does not include the expenses incurred after the intangible assets reach the predetermined usable state, and the expenses incurred after the intangible assets reach the predetermined usable state do not constitute the intangible assets cost. For example, the initial operating loss occurs before the formation of a predetermined economic scale, and the expenditure of other operating activities occurs before the intangible assets reach the intended use.
If business activities are not essential for intangible assets to achieve their intended use, the expenses related to business activities should be included in the current profits and losses when they occur, and do not constitute the cost of intangible assets. Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. It usually includes patent right, non-patent right, trademark right, copyright, franchise right and land use right.
Evaluation content of outsourcing intangible assets
1, land use right evaluation
Land use right refers to the right of the land owner to transfer the land use right to the people who need to use the land within a certain period of time according to the national laws and local government regulations, and ask the land users to pay a certain fee. Because the land owner did not lose the ownership of the land after collecting the remuneration from the land users, he only temporarily transferred the land use right to the land users, so the acquisition of such remuneration is actually the price of a right.
2. Franchise evaluation
Franchise, that is, franchise, refers to the exclusive right to operate or sell a certain commodity in a certain period of time and in a certain region. There are generally two kinds of franchising, one is government franchising, such as fertilizer franchising, pesticide franchising, color TV franchising and so on. The other is that an enterprise licenses another enterprise to use its trade name right, or sells a certain product in a specific area. If one TV factory permits, another TV factory uses its trademark and factory name to produce TVs, etc.