when transferring intangible assets, the book value of intangible assets = 45-45× 4 = 27 (ten thousand yuan)
the net income to be confirmed when transferring intangible assets = 35-27-35× 5% = 62.5. For intangible assets purchased together with other assets, the cost should usually be determined according to the relative proportion of the fair value of the intangible assets and other assets. A Limited by Share Ltd purchased a patent right and related equipment from Company B, and the price and related expenses amounted to 3 million yuan. Assuming that the relative ratio between the patent right and the fair value of related equipment is 5:1, and other related taxes and fees are not considered, the cost of patent right should be 2.5 million yuan, and the cost of related equipment should be 5, yuan. Using the relative proportion of fair value to determine the cost of intangible assets purchased with other assets must be based on the premise that the relative value of the intangible assets is large.
if the relative value is small, it need not be accounted separately, and it can be included in the cost of other assets and regarded as an integral part of other assets; On the contrary, it needs to be accounted for separately.
1. Software with a relatively small amount is purchased randomly as an indispensable accessory of the computer, so there is no need to account separately;
2. However, if the management system software is purchased with a group of computers and the amount is relatively large (even accounting for the main part), it should be accounted for separately.
if the intangible assets purchased in a package are inseparable from other assets in use and have basically the same service life, it is not necessary to account for them separately from other assets.