How to calculate the book value of intangible assets is introduced as follows:
1. Book value = original price of intangible assets - provision for impairment - accumulated amortization;
< p>2. Book balance = original book price of intangible assets;3. Net book value = amortized value of intangible assets = original price of intangible assets - accumulated amortization;
4. Book entry Value = purchase price including VAT + direct related costs (freight, insurance, pre-warehousing picking and sorting fees, reasonable losses, etc.).
The outsourcing cost of intangible assets includes the purchase price, related taxes and other expenses directly incurred by using the asset for its intended purpose. If an enterprise's intangible assets are developed by the enterprise itself, the recorded value of the intangible assets includes the R&D expenditures during the development process, materials received during the development process, and labor costs incurred during the development process.
Types of intangible assets include patent rights, trademark rights, copyrights, trade secrets, and data assets
1. Patent rights: Patent rights are the rights of an enterprise or individual to inventions, utility models, and appearance Exclusive rights to technological innovations such as designs. By obtaining patent rights, companies can monopolize the market for a certain period of time and prevent others from infringing, thereby protecting their own technological advantages.
2. Trademark rights: Trademark rights refer to the exclusive rights an enterprise enjoys over its registered trademarks. Trademarks are an important part of corporate brands. By registering trademarks, companies can effectively prevent others from malicious registration and maintain their own brand image.
3. Copyright: Copyright refers to the exclusive rights enjoyed by works in the fields of literature, art and science. Companies can protect their intellectual achievements by obtaining copyrights by creating and owning original works, such as software, songs, movies, etc.
4. Trade secrets: Trade secrets refer to technical information, business strategies and customer information that are not known to the public and are held by an enterprise in its business activities. Enterprises protect business secrets by establishing confidentiality systems to prevent competitors from gaining unfair competitive advantages.
5. Data assets: With the development of information technology, data has become one of the important assets of enterprises. Data assets include internal data systems, databases, electronic documents, etc. within the enterprise, as well as external data resources, such as market research reports, consumer behavior data, etc. Through the analysis and utilization of data, companies can improve decision-making efficiency, optimize products and services, and enhance competitiveness.