But if this calligraphy and painting is purchased and collected in the name of the company, it is intangible assets to use the cultural connotation value of calligraphy and painting to wait for a good opportunity to sell it at a good price.
In fact, the key is to see if this calligraphy and painting is valuable.
It's valuable. Not worthless!
The following supplement gives you the concept of intangible assets of your company, so that you can distinguish it!
The abbreviation of intangible fixed assets refers to important economic resources that do not have physical form but mainly exist in the form of knowledge. It is a fixed asset that provides certain rights or benefits for its owners or legal users.
Intangible assets mainly have the following characteristics: First, they are not independent. Intangible assets are attached to tangible assets and relatively lack independence. They can't operate independently without relying on tangible assets, which embodies a kind of power or the ability to obtain economic benefits. The second is transformation. Although intangible assets are intangible assets, when they are combined with tangible assets, they can be transformed into each other and produce huge economic benefits. The third is value-added. Intangible assets can bring powerful value-added functions to enterprises, and there is no loss in itself; The fourth is transactional. Intangible assets are valuable and transactional. For example, the patent rights and trademark rights of enterprises can be transferred and auctioned in the market; The fifth is potential. Intangible assets, such as experience, skills, talents, entrepreneurship, employee quality, corporate reputation and so on, are gradually cultivated by enterprises in their production and operation over time.