In general, the amortization period of intangible assets shall not be less than 65,438+00 years. As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life. That is, except for intangible assets acquired through investment or transfer, the amortization period of intangible assets shall not be less than 10 year.
Second, analysis
Intangible assets acquired through investment or transfer, if the relevant laws or contracts stipulate the service life, can be amortized by stages according to the stipulated or agreed service life, that is, the amortization life can be less than 10 year, mainly considering the investment and transfer methods, and both parties have corresponding laws or contracts. In this case, for reasonable commercial purposes, as a user of intangible assets, the service life may be less than 65,438+00 years. If the amortization period of such intangible assets is not less than 65,438+00 years, it does not conform to the principle of matching income with expenditure and the actual production and operation activities of the enterprise. The service life of intangible assets includes legal life and economic life. The service life of some intangible assets is limited by laws, regulations or contracts, which is called legal life. For example, China's relevant laws stipulate that the invention patent right is valid for 20 years and the trademark right is valid for 10 years. In these cases, if both parties agree that the service life of intangible assets is 3 years, the amortization period shall be subject to the provisions of the law or the contract. For example, if a patent right is only valid for eight years, then the transferee of intangible assets cannot use the intangible assets for more than eight years. If it is stipulated that its intangible assets must be amortized within a period of more than 65,438+00 years, it is obviously unreasonable and does not conform to the principle of balance of payments.
3. What is amortization of intangible assets?
Amortization of intangible assets is a method to amortize the original price of intangible assets within the effective period. In general, the amortization of intangible assets adopts the straight-line method. Amortization is directly recorded in the debit of intangible assets, and there is no need to set up another amortization account.