Please ask the accounting master to answer the treatment of intangible assets

1. Borrow: 3 million intangible assets Loan: 3 million bank deposits.

2. Linear amortization for 6 years, 300 72 = per month, amortization of the current month is increased in the current month, and amortization is 8 months * 10,000 in 07 years.

Borrow: Administrative Expenses Credit: Accumulated Amortization.

3. Calculate the amortized 10,000 yuan at the end of 08, and the impairment loss that should be recognized is 10,000.

Borrow: Asset Impairment Loss - Intangible Asset Impairment Provision 10,000 Loan: Intangible Assets - Impairment Provision 10,000 Yuan.

4. Calculate the amortization amount of 150 4 = 10,000 in 09.

Borrow: Administrative Expenses Credit: Accumulated Amortization.

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At the time of purchase: borrow: intangible assets 300

Credit: Bank deposit 300

Annual amortization = 300 6 8 12=

Borrow: Administrative expenses.

Credit: Accumulated amortization.

Impairment loss that should be recognized in the year = 300-300 6 (1+8 12)-150=10,000.

Borrow: Asset impairment loss.

Credit: Provision for impairment of intangible assets.

Annual amortization amount 150 4=

Borrow: Administrative expenses.

Credit: Accumulated amortization.

1. Purchased intangible assets:

Borrow: Intangible assets.

Credit: Bank deposits.

2. Self-developed intangible assets, according to the expenditure that should be capitalized after the completion of research and development

Borrow: Intangible assets.

Credit: R&D expenditures.

3. Amortization of intangible assets every month:

Debit: Administrative expenses Amortization of intangible assets.

Credit: Accumulated amortization.

4. If the disposal of intangible assets and the provision for impairment has been made, the provision for impairment shall also be written off

Borrow: bank deposits, accumulated amortization.

Credit: intangible assets, non-operating income, taxes payable.

Or borrow: bank deposits, accumulated amortization, non-operating expenses.

Credit: Intangible assets.

5. Income from leasing intangible assets:

Borrow: Bank deposit.

Credit: Other business income.

Tax Payable VAT payable (output tax).

6. Carry-over cost of leased intangible assets:

Borrow: Other operating costs.

Credit: Accumulated amortization.

7. Provision for impairment of intangible assets:

Borrow: non-operating expenses Provision for impairment of intangible assets.

Credit: Provision for impairment of intangible assets.

8. Recognition of impairment loss:

Borrow: Asset impairment loss.

Credit: Provision for impairment of intangible assets.

Intangible assets, in the process of use and formation, have different characteristics from tangible assets:

1) Non-materiality, on the one hand, intangible assets do not have a material form that people can feel with their senses, and can only feel it conceptually.

2) Monopoly. The monopoly nature of intangible assets is manifested in the following aspects: some intangible assets are protected by the legal system, which prohibits non-holders from acquiring them without compensation; Illegal competition that excludes others.

3) Uncertainty. On the one hand, the validity period of intangible assets is affected by technological progress and market changes, which is difficult to accurately determine. On the other hand, its actual value is not easy to determine due to the unstable validity period.

4) Shareability. It means that after the transfer of intangible assets for compensation, they can be jointly owned by several entities at the same time, while fixed assets and current assets cannot be used in two or more enterprises at the same time.

5) High efficiency. Intangible assets can bring economic benefits to a business that far outweigh their costs. The richer the intangible assets of an enterprise, the stronger its profitability, and conversely, if the intangible assets of the enterprise are short, the profitability of the enterprise will be weak, and the market competitiveness will be worse.

1. Purchased intangible assets, borrowed: intangible assets, credit: bank deposits, 2. Self-developed intangible assets, after the completion of research and development, according to the expenditure that should be capitalized, borrowed

Intangible assets, credit: R&D expenditures, 3. Amortization of intangible assets per month, borrow: management expenses - amortization of intangible assets, credit:

Accumulated amortization, 4. Disposal of intangible assets, borrowing: bank deposits, cumulative amortization, credit: intangible assets, non-operating income.

Tax Payable – VAT payable.

Intangible assets are identifiable non-monetary assets that are owned or controlled by a business and do not have a physical form. Including: patent rights, non-patented technology, trademark rights, copyrights, land use rights, concessions, etc., and the relevant accounting treatment is as follows:

1. Intangible assets purchased by enterprises:

Borrow: Countless leased assets, Credit: Bank deposits.

2. The intangible assets developed by themselves will be capitalized after the completion of research and development

Borrow: Intangible Assets, Credit: R&D Expenditure - Capitalized Expenditure.

3. Amortization of intangible assets every month:

Debit: Administrative expenses - amortization of intangible assets, Credit: accumulated amortization.

The disposal of intangible assets includes transfer, free transfer and donation of intangible assets, and its accounting entries are as follows:

Debit: Bank deposit (by the amount actually received).

Accrued amortization (based on accrued accumulated amortization).

Provision for impairment of intangible assets (based on provision for impairment provided).

Non-operating expenses - loss on disposal of non-liquid assets (by debit difference).

Credit: Intangible assets (by book balance of intangible assets).

Tax Payable – Income tax payable (selling price, income tax, limb rate).

Non-operating income – gain on disposal of non-current assets (by credit difference).

Intangible assets include: monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, and trademark rights.

1. Intangible assets are usually measured at actual cost, that is, all the expenses incurred to obtain intangible assets and make them achieve their intended use are used as the cost of intangible assets. For intangible assets acquired by different **, the initial cost composition is also different.

2. If the useful life of an intangible asset is limited, the annual limit of the useful life or the amount of production constituting the useful life and other similar units of measurement shall be estimated; Where it is unforeseeable that an intangible asset will bring economic benefits to the enterprise, it shall be regarded as an intangible asset with an indefinite useful life.