When an enterprise develops intangible assets by itself, the expenditures in the development stage that meet the capitalization conditions are allowed to be included in the cost of the intangible assets, otherwise they are included in the current profits and losses.
For self-research and development of intangible assets, only the expenditures in the development stage that meet the capitalization conditions will be included in the cost of the intangible assets, while the expenditures in the research stage and the expenditures in the development stage that do not meet the capitalization conditions will be included in the current period. Profit and loss.
Non-patented technologies refer to various technologies and experiences that are not known to the outside world, have been used in production and business activities, and do not enjoy legal protection. Such as unique design, shape, formula, calculation formula, software package, manufacturing process and other process know-how, technical secrets, etc.
Non-patent rights are intangible assets. Intangible assets mainly include patent rights, non-patent technology, trademark rights, copyrights, land use rights, franchise rights, etc.
As an item recognized as an intangible asset, it must meet the condition that the economic benefits of its production are likely to flow into the enterprise. Because the most basic characteristic of an asset is that the economic benefits generated are likely to flow into the enterprise, if the economic benefits generated by a certain project are not expected to flow into the enterprise, it cannot be recognized as an asset of the enterprise.
The goodwill created by the enterprise as well as the brands, newspaper names, etc. generated internally should not be recognized as intangible assets because their costs cannot be measured reliably.