A question about the net book value of intangible assets?

Purchased on December 1, 201.

Borrow: Intangible assets 300

Credit: Bank deposit 300

December 31, 4 years and 1 month, a total of 49 months, cumulative amortization 300*49 120

Borrow: Administrative expenses.

Credit: Accumulated amortization.

Book value ( Impairment

Borrow: Asset impairment loss.

Credit: Provision for impairment of intangible assets.

Book value after impairment

The original expected service life remains unchanged, and it will be amortized over 71 months for 5 years and 11 months, with an annual amortization of 142 71 * 12 240,000.

On December 31, the cumulative amortization of the year was 240,000.

Borrow::Administrative Expenses 24

Credit: Accumulated amortization 24

Book value at December 31, 2012 142-24 118 The recoverable amount is 10,000 yuan, and there is no impairment if it is greater than 1.18 million yuan, but it cannot be reversed.

As of December 31, the net book value of the intangible asset was amortized by the original book value of the intangible asset.

Note: This is not the book value, but the net book value.

Agree to Accounting Processing:

1. The intangible assets shall be amortized in the month when they are put into use, so the amortization shall be accrued since December 2007, and the intangible assets shall be amortized every month, so as of December 31, 2011, a total of 49 months have been amortized.

2. The net carrying amount of intangible assets is lower than its allowable amount, so impairment provision should be accrued.

Retain a personal view on the accounting process

The net book amount after the provision for impairment on December 31 was 142, the total useful life of intangible assets was 120 months, and as of December 31, 2011, it had been amortized for 49 months, and the remaining useful life was 71 months, with monthly accrued amortization = 142 71 = 2, annual amortization = 12 2 = 24

Therefore, the net book amount as of December 31, 2012 is 142-24 = the book amount as of December 31, 118 is 118 yuan, the amount of ** is yuan, and the amount of ** is greater than the book amount, so no provision for impairment is made in 2012. At the same time, after the provision for impairment of intangible assets is made, it cannot be reversed. Therefore, even if the amount is higher than the book amount, the impairment provision that has been made cannot be reversed.

Therefore, as of December 31, 2012, the carrying amount of intangible assets was 118 net carrying amount of intangible assets = original value - accumulated amortization - impairment provision for intangible assets = 300 - (

What about the question? Net book value of intangible assets = initial recorded value - accumulated amortization - provision for impairment of intangible assets.

The net value of intangible assets in the financial statements refers to the cost of intangible assets less the accumulated amortization amount and the provision for impairment of intangible assets.

after the amount. The cost of intangible assets shall be amortized in equal installments over the expected useful life from the month in which they are acquired. If the intangible assets are impaired, the intangible assets shall also be provided for impairment.

When intangible assets are acquired** minus the sum of amortization and impairment provisions, the rollover is the intangible assets and net asset value.

Hello dear dear, it is a pleasure to serve you: The net asset value of intangible assets on the statement refers to the amount of the cost of intangible assets minus the amount of the accumulated amortization of large and intangible asset impairment provisions. The cost of intangible assets should be amortized evenly over the expected useful life from the month of acquisition.

If the intangible assets are impaired, the intangible assets shall also be provided for impairment. The net value of intangible assets is the sum of the intangible assets acquired minus amortization and impairment provisions. Intangible assets refer to identifiable non-monetary assets owned or controlled by an enterprise that do not have a physical form.

1. The concept is different: the net asset value is the difference between the total value of the asset and the liabilities it contains. The carrying amount of an asset is the net amount of the carrying balance of an account (usually an asset class account) minus the relevant allowance items.

2. The formula is different: book value of intangible assets = original price of fixed assets, impairment provision accrued, accrued accumulated depreciation. Net book value = amortized value of intangible assets = original price of intangible assets Accumulated amortization.

3. The relationship is different: the net asset value of each net asset value is calculated by subtracting the balance of the respective allowance account from the original value of the asset. The carrying amount of intangible assets is not.

The carrying amount of an intangible asset = the original value of the asset - accumulated amortization - provision for impairment.

Net value of intangible assets = original value of the asset - accumulated amortization.

It can be seen that the difference between the carrying amount of intangible assets and the net value of intangible assets is one impairment provision, and if the intangible assets are not impaired, the two are equal.

There is no difference between the book value of an intangible asset and the net book value of an intangible asset, its book value is the net book value, and conversely, its net book value is the book value. However, there is a difference between the original value and the net value.

Book value = original value - accumulated amortization - impairment provision.

Net book value = original value - accumulated amortization.

It's worse than impairment.

Answer]: C Intangible assets have the following characteristics of Liang Zhaosong: no substance, long-term guessing loss, uncertainty, and identifiability, where identifiability means that intangible assets can be separated from the enterprise or divided into oak Zheng, and can be used for **, leasing or exchange alone or together with related contracts, assets or liabilities.

Answer]: a, b

The intangible assets in the statement of assets and liabilities are filled in according to the closing balance of the "intangible assets" account minus the closing balances of the "accumulated amortization" and "intangible assets impairment provisions" accounts.

Answer]: a, b

In the balance sheet, the intangible assets item is filled in according to the closing balance of the "intangible assets" account minus the closing balance of the "accumulated amortization" and "intangible assets impairment provisions" accounts.

Before 2009, the depreciation was accrued every month = 360 6 12 = 5, and the depreciation was accrued by the end of 2009 5 * (8 + 12 + 12) = 160 book value = 360-160 = 200

The recoverable value is 1.6 million holders.

An impairment provision of 400,000 yuan was made.

Depreciation was accrued monthly in 2010.

Depreciation accrued in 2010 = 12 * 4 = 48

At the end of 2010, the carrying value of this intangible asset was 160-48=112