The minimum amortization period of intangible assets of software is two years, not less than ten years.
1. Software belongs to intangible assets, which can generally be classified as "copyright", also known as copyright, or "non-patented technology".
2. If the software developed by the enterprise is sold to the outside world, such as UFIDA financial software, Microsoft operating system, various game software and other genuine software sold in the market, these software sold in the market must obtain the copyright number of "electronic publication". This kind of software belongs to "copyright".
3. If the software compiled by an enterprise is not sold exclusively to the outside world, but is used by customers for their own use or with products and services, this kind of software belongs to "non-patented technology".
4. No matter what kind of software, it must meet the requirements of bringing economic benefits to the enterprise, which is a necessary condition for asset recognition.
Intangible assets refer to the intangible assets owned by the company during its operation. These intangible assets are usually not expressed in monetary form, but they have an important impact on the company's operation and value.
Tangible assets refer to the assets owned by the company with material forms, such as houses, land, machinery and equipment, raw materials, inventory, etc. These assets can usually be touched and quantified, and have practical value.
Goodwill refers to the part paid by the company in the transactions such as mergers and acquisitions that exceeds the net assets of the target company. Goodwill is usually generated by the target company's stable customer base, good brand reputation and excellent management team. Goodwill is usually regarded as an intangible asset, but unlike other intangible assets, goodwill is usually generated through transactions.
therefore, the main difference between intangible assets and tangible assets and goodwill is that intangible assets refer to assets without material form, while tangible assets and goodwill are assets with material form. In addition, goodwill is usually generated through transactions, while intangible assets are usually created by the company itself.