There are two ways to transfer intangible assets: one is the transfer of the right to use and the other is the transfer of ownership. Identifiable intangible assets include patent right, non-patented technology, trademark right, copyright, land use right and franchise right, while unrecognizable intangible assets are goodwill. Intangible assets refer to non-monetary long-term assets held by enterprises for producing goods, providing services, leasing to others or for management purposes, which are divided into identifiable intangible assets and unrecognizable intangible assets. The disposal of intangible assets mainly refers to the sale and resale of intangible assets. Whether selling intangible assets or reselling intangible assets means that intangible assets are not expected to bring economic benefits to enterprises, so they should be written off from the books of enterprises. Accounting for the transfer of intangible assets of private companies: 1. Gains and losses from the transfer of ownership of intangible assets shall be treated as non-operating income or non-operating expenses of the enterprise. 2. The income from the transfer of the right to use intangible assets is regarded as "other business income" of the enterprise, and the settlement cost is included in "other business expenditure".
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