1. According to the channels through which an enterprise obtains intangible assets, it can be divided into self-created (or self-owned) intangible assets and outsourced intangible assets. The former is developed and created by enterprises themselves and formed due to objective reasons, such as self-created patents, non-patented technologies, trademark rights and goodwill. The latter is that enterprises buy from other units at a certain cost, such as outsourcing patent rights and trademark rights.
2. According to whether there is legal protection or not, it can be divided into legal intangible assets and profitable intangible assets. Patent rights and trademark rights are protected by relevant national laws and are called legal intangible assets; Intangible assets without legal protection, such as non-patented technology, are called profitable intangible assets.
3. According to whether it can exist independently, it can be divided into tangible intangible assets and intangible assets. All intangible assets with special names that can be acquired, transferred or sold separately are called identifiable intangible assets, such as patent rights and trademark rights; Intangible assets that can't be specifically identified, can't be obtained separately, and leave the enterprise are called intangible assets that can't be accurately referred to, such as goodwill.
In addition, the classification of intangible assets abroad can be divided into right intangible assets (such as lease right), relational intangible assets (such as customer relationship and customer list), combined intangible assets (such as goodwill) and intellectual property rights (including patent right, trademark right and copyright). In a broad sense, intangible assets are divided into promoting/selling intangible assets, manufacturing intangible assets and financial intangible assets.
It should be admitted that there are still differences in our understanding of intangible assets at present, and the scope and content of intangible assets need to be further discussed. Generally, intangible assets that are assessed include patents, non-patented technologies, production licenses, franchise rights, lease rights, land use rights, mineral resources exploration and mining rights, trademark rights, copyrights, computer software, etc.
Question 2: What are intangible assets? Intangible assets include social intangible assets and natural intangible assets.
Intangible assets usually include patents, non-patented technologies, trademarks, copyrights, concessions and land use rights. Natural intangible assets include natural resources such as natural gas without physical form.
(1) patent right: refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the patent right for invention, the patent right for utility model and the patent right for design.
(2) Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world, should be adopted in production and business activities, and can bring economic benefits without legal protection.
(3) Trademark right: refers to the right to use a specific name or design exclusively on a specific commodity or product.
(4) Copyright: Some special rights enjoyed by producers in accordance with the law for the literary, scientific and artistic works they create.
(5) Franchising: also known as franchising and franchise, refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
(6) Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time. (7) Business secrets
(8) Goodwill
Question 3: What intangible assets include patented technology, trademark rights and goodwill? Intangible assets are generally amortized according to the contract term. If there is no contract term, it shall be amortized for not less than 65,438+00 years.
Question 4: What are intangible assets? What are its characteristics? What is included? Intangible assets are intangible, intangible, intangible and illiquid, which are owned by specific subjects and will bring additional economic benefits to enterprises in the future. For example: patent right, copyright, franchise right, lease right, trademark right and so on.
Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.
If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:
(a) can be separated from the enterprise or split, and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.
(2) derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
In the process of use and formation, intangible assets have different characteristics from tangible assets:
(1) immateriality, on the one hand, intangible assets have no physical form that people can feel with their senses, but can only be felt conceptually. It is either an image in people's minds or a social relationship category in the form of concession; On the other hand, it has no loss in use and no residual value when scrapped.
2 monopoly. The monopoly of intangible assets is manifested in the following aspects: under the protection of legal system, some intangible assets are prohibited from being obtained by non-holders for free; Illegal competition that excludes others. Such as patent right and trademark right; Although the exclusive rights of some intangible assets are not protected by law, they can actually be monopolized as long as the secrets are not leaked to the outside world, such as proprietary technology and secret decision-making. There are also some intangible assets that cannot be separated from the whole enterprise. Unless the property right of the whole enterprise is transferred, others can't get it, such as business reputation.
③ Uncertainty. On the one hand, influenced by technological progress and market changes, it is difficult to accurately determine the validity period of intangible assets; On the other hand, due to the unstable validity period.
4 * * * Enjoy. It means that intangible assets can be owned by several entities at the same time after paid transfer, while fixed assets and current assets cannot be used by two or more enterprises at the same time. For example, the transferee of trademark rights can use it, and the transferor can also use it.
⑤ High efficiency. Intangible assets can bring economic benefits far higher than their costs to enterprises. The richer the intangible assets of an enterprise, the stronger its profitability. On the contrary, if there is a shortage of intangible assets, the profitability of the enterprise will be weak and the market competitiveness will be poor.
Intangible assets can be divided into identifiable intangible assets and unrecognized intangible assets. Identifiable intangible assets include patents, know-how, trademarks, land use rights, franchises, etc. , and unrecognizable intangible assets refer to goodwill.
Question 5: What are the contents of intangible assets? There are many kinds of intangible assets of enterprises. Intangible assets that can usually be referenced are: patent right, proprietary technology, land use right (non-operating), production license, franchise right, lease right, mineral resources exploration and mining right, trademark right, copyright, microcomputer software, specific customer relationship and so on.
Question 6: What are intangible assets? What exactly does it include? According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), the sale of intangible assets refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including intangible assets such as technology, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests. Technology, including patented technology and non-patented technology. The right to use natural resources, including land use rights, sea area use rights, exploration rights, mining rights, water intake rights and other natural resources use rights. Other rights and interests intangible assets, including infrastructure asset management right, public enterprise franchise right, quota, management right (including franchise right, chain management right, etc.), distribution right, agency right, membership right, seat right, virtual props of online games, domain name, name right, portrait right, naming right, transfer fee, etc.
Question 7: What does intangible assets include in accounting subjects? Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.
If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:
1, which can be separated or split from the enterprise and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.
2, from the contract rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
Intangible assets mainly include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.
Goodwill is not intangible assets.
Question 8: What detailed accounts can be set under intangible assets? Intangible assets can be set up according to the following contents: patent right, non-patented technology, trademark right, copyright, land use right and franchise, goodwill and other secondary detailed subjects.
Question 9: What are intangible assets? What are the characteristics? Intangible assets refer to assets that have been used by enterprises for a long time, but have no physical form, including patents, trademarks, copyrights, land use rights, non-patented technologies and honors.
Intangible assets are a special commodity with value and use value, which can be transferred in the market with compensation, and will bring huge potential profits to enterprises over time. Therefore, taking protective measures and making savings plans are important means to prevent the loss of intangible assets.
Features: 1. It has no physical form. 2. It is recognizable. 3. It belongs to non-monetary assets.
I hope it will be adopted. Thank you.
Question 10: What are the specific contents of assets? Assets refer to resources formed by past transactions or events, which are owned or controlled by enterprises and are expected to bring economic benefits to enterprises. The assets of an enterprise are divided into current assets and non-current assets according to their liquidity. Current assets mainly include: cash on hand, bank deposits, trading financial assets, receivables and prepayments, and inventories. Non-current assets mainly include long-term equity investment, fixed assets, intangible assets and long-term prepaid expenses.