Does the amortization of intangible assets need to consider the estimated net residual value?
The amortization of intangible assets needs to consider the residual value. The amortized amount of an intangible asset is its cost minus the estimated residual value The amount of intangible assets that have been provided for impairment shall also be deducted from the accumulated amount of provision for impairment of intangible assets. The residual value of an intangible asset with a limited service life shall be regarded as zero, except in the following circumstances: There is Article 1 The three parties promise to purchase the intangible asset at the end of its useful life; the estimated residual value information can be obtained based on the active market, and the market is likely to exist at the end of the intangible asset's useful life.
Common intangible assets include What content?
Intangible assets include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, franchise rights, etc.
(1) Patent rights
According to my country's patent law, patent rights are divided into two types: invention patents and utility model and design patents. Calculated from the date of application, the term of invention patent rights is 20 years, and the term of utility model and design patent rights is 20 years. 10 years. After the inventor obtains the patent right, he will enjoy the exclusive rights of the patent within the validity period.
(2) Non-patented technology
Non-patented technology is not legally valid The number of years is only economically valid.
(3) Trademark rights
Trademarks are marks used to identify specific goods and services. They represent a kind of reputation of an enterprise and thus have Corresponding economic value. According to the provisions of my country's Trademark Law, the validity period of a registered trademark is 10 years, which can be extended in accordance with the law.
(4) Copyright
Copyright, also known as copyright, refers to Authors enjoy certain special rights in accordance with the law for their literary, scientific and artistic works. Copyright includes two aspects of rights, namely moral rights (personal rights) and economic rights (property rights). The former refers to the signature of the work, the publication of the work, and the confirmation of the work. Authorship, protection of the integrity of the work, modification of published works and other rights, including the right of publication, signature, modification and protection of the integrity of the work; the latter refers to publishing, performance, broadcasting, exhibition, recording, filming, etc. The right to use the work in a certain manner and to obtain economic benefits from authorizing others to use the work.
(5) Land use rights
Land use rights are rights obtained by an enterprise in accordance with legal provisions. The right to develop, utilize and operate state-owned land for a certain period of time.
(6) Concession rights
Concession rights, also known as franchise rights and exclusive rights, refer to the rights of an enterprise to operate in a certain period. The right to operate or sell a specific product in a region or an enterprise accepting the right of another enterprise to use its trademark, trade name, secret technology, etc.
Does the amortization of intangible assets need to consider the estimated net residual value? According to From the introduction in our above article, you can understand that when accounting for a company's intangible assets, the company's intangible assets can be amortized starting from the month they are acquired. You can refer to our above article for the number of years and amortization methods for intangible assets. Introduction in.