Accounting elements that cannot be included in intangible assets

Accounting elements that cannot be included in intangible assets do not meet the requirements for recognition of intangible assets, such as: the goodwill created by the enterprise cannot be recognized.

According to the Accounting Standards for Business Enterprises - Intangible Assets, intangible assets refer to non-monetary long-term assets held by an enterprise for the purpose of producing goods, providing labor services, leasing to others, or for management purposes. It can be divided into identifiable intangible assets and non-identifiable intangible assets.

Identifiable intangible assets include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, concession rights, etc.; Non-identifiable intangible assets refer to goodwill.

An intangible asset can only be recognized if it meets the following two conditions:

1) the economic benefits generated by the asset are likely to flow into the enterprise;

2) The cost of the asset can be reliably measured.

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What should not be accounted for as intangible assets is the land use right purchased for development projects, and intangible assets accounting is the accounting of the acquisition, transfer, investment and amortization of intangible assets by commercial banks. Intangible assets refer to non-monetary assets that do not have a physical form, including patent rights, trademark rights, copyrights, non-patented technologies, lease rights, land use rights, goodwill, self-designed scientific research results and software systems.

The goodwill created by the enterprise and the goodwill generated by the business combination should not be recorded as intangible assets.

Intangible assets refer to identifiable non-monetary assets owned or controlled by an enterprise that do not have a physical form. It mainly includes patent rights, non-patented technologies, trademark rights, copyrights, franchises, etc.

It is considered to be recognizable if it meets one of the following conditions:

1) Ability to separate or divide from the enterprise. and may be used, alone or in conjunction with related contracts, assets or liabilities, for the purpose of **, transferring, licensing, leasing or bartering.

2) derive from contractual or other statutory rights, whether or not they are transferable or severable from business or other rights and obligations.

Of the following statements regarding the accounting treatment of intangible assets, the correct one is (b.).The amortization method of intangible assets should reflect the expected realization of its economic benefits).

The answer is as follows: aIntangible assets with limited useful life added in the current month are amortized from the next month – Intangible assets with limited useful life added in the current month are amortized from the current month.

c.Payment of Prices: Intangible assets with a financing nature determine the initial cost based on the total price.

Accounting Standards for Business Enterprises No. 6 - Intangible Assets (hereinafter referred to as the "Intangible Assets Standards") stipulates that if the purchase price of intangible assets exceeds the normal credit terms and is deferred in payment, and in fact has the nature of financing, the cost of intangible assets shall be determined on the basis of the present value of the purchase price.

d.Intangible assets with an indefinite useful life should be amortized over 10 years using the average life method – for intangible assets with an indefinite useful life, they do not need to be amortized during the holding period, but should be tested for impairment in each accounting period.

If the impairment test shows that the impairment has occurred, the corresponding impairment provision needs to be made, and the relevant accounting treatment is as follows: debit the "asset impairment loss" account and credit the "intangible asset impairment provision" account.

Intangible assets include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, concession rights, etc.

1) Patent rights.

According to the provisions of China's patent law, patent rights are divided into invention patents and utility model and design patents, and the term of invention patent rights is 20 years and the term of utility model and design patents is 10 years from the filing date. After obtaining the patent right, the person who has made a clear record will enjoy the exclusive right of the patent for the duration of the patent.

2) Non-patented technology.

There is no legal validity period for non-patented technology, only an economic validity period.

3) Trademark rights.

A trademark is a mark used to identify specific goods and services, representing a kind of credibility of an enterprise, so as to have corresponding economic value. According to the provisions of China's Trademark Law, the validity period of a registered trademark is 10 years, which can be extended according to law upon expiration.

4) Copyright.

Copyright, also known as copyright, refers to certain special rights enjoyed by authors in accordance with the law for the literary, scientific and artistic works they create. Copyright consists of two types of rights, namely moral rights (personal rights) and economic rights (property rights). The former refers to the right to authorship, publish the work, confirm the identity of the author, protect the integrity of the work, modify the published work, etc., including the right of publication, the right of authorship, the right of modification and the right to protect the integrity of the work; The latter refers to the right to use a work in the form of publication, performance, broadcasting, exhibition, recording of a recording, filming of a film, etc., as well as the right to obtain economic benefits from authorizing others to use the work.

5) Land use rights.

The land use right is the right to develop, utilize and operate state-owned land for a certain period of time obtained by an enterprise in accordance with the provisions of the law.

6) Concessions.

Franchise, also known as franchise right or franchise right, refers to the right of an enterprise to operate or sell a specific commodity in a certain region or the right of an enterprise to accept another enterprise to use its trademark, trade name, secret technology and other rights.