Want to ask a question about intangible assets in the intermediate accounting practice of Dongao?

The carrying value of the intangible asset after the provision for impairment on December 31, 2019 is 600-120-10-100=3.7 million yuan. As of December 31, 19, an impairment provision has been made for one year and one month, that is, 13 months. Therefore, the cumulative amortization from January to July 2020 is [370 (5*12-13)] * 7 = 10,000 yuan.

After the provision for impairment, the amount of amortization per month should be recalculated according to the net value after impairment and the useful life.

In this question, the net value of the intangible asset on December 31, 2019 = 600-10-120 = 370 (10,000 yuan).

The service life remains unchanged, so the remaining service life = 12 * 5-1-12 = 47 (months) amortization in 2020 = 370 47 * 7 = 10,000 yuan).

It is amortized using the straight-line method based on the remaining value.

Provision for amortization of expenses in 2018 and 2019, the remaining value: 600-10-120-100 = 370 (10,000 yuan).

5 years = 12 * 5 = 60 months, minus the number of months of 18 and 19 years for 60-1-12 = 47 months.

Therefore, the cost of the remaining months is apportioned by the straight-line method, and then the cost of 7 months in 2020 is calculated: 370 47 * 70,000 yuan).

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This is a very good question you raised, and we often encounter similar questions in the process of contacting corporate accountants, and I personally understand it like this:

First, when a mechanical equipment can not operate without the computer software (including the hardware and accessories that run the software, such as the chassis, control board, display, printer, etc.), it means that the software is actually an important part of the equipment and is inseparable from other parts of the equipment, so it can only be included in the fixed assets as a whole, such as: CNC machining center, computer numerical control device is attached to the machining center equipment as an intangible asset, It should be included in the fixed assets accounting as a complete piece of equipment.

Second, when the computer software is not an indispensable part of the relevant hardware, the software should be treated as an intangible asset, this sentence seems difficult to understand, but I give an example to understand, such as the enterprise buys a computer, and then buys UFIDA financial software, on this computer for financial accounting, but the use of this computer can also carry out many other work, then UFIDA financial software is not an indispensable part of this computer, It is only a kind of instrumental software for financial accounting, so the computer is used as an electronic device in the fixed assets accounting, and the UFIDA software is included in the intangible assets accounting.

Of course, there are many such examples, but the key is to see your personal understanding of whether the intangible assets in the machinery and equipment can be separated and important according to the time and place, so as to make a correct judgment.

In practice, ** is a relatively intuitive criterion for judgment.

Intangible assets book at the end of 2013 = 260-260 10 * 2-48 = amortization of intangible assets in 1602014 = 160 (10-2) = rental income in 202014 = 80

Operating profit (impact on profit and loss) in 2014 = -20 + 80 = 60

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

2. The conditions for the recognition of various intangible assets are:

1) Patents. Enterprises should not capitalize all their patent rights as intangible asset management and accounting. Generally speaking, only patents purchased from external units or patents developed by oneself and obtained in accordance with the legal procedures of segments can be used as intangible asset management and accounting.

This kind of patent can reduce costs, or improve the quality of products, or transfer them to obtain transfer income.

2) Non-patented technology. Some of the company's non-patented technologies are developed by themselves, and some are purchased from outside according to the contract. If the enterprise develops and researches on its own, it shall be recognized as intangible assets if it meets the conditions for capitalization of development expenditure stipulated in Accounting Standard for Business Enterprises No. 6 - Intangible Assets.

For non-patented technology purchased from outside, the actual expenditure incurred should be capitalized and recorded as an intangible asset.

3) Trademark rights. If an enterprise purchases another person's trademark and the one-time expenditure is large, it can capitalize it as an intangible asset management. In this case, the cost of the trademark shall be based on the purchase price of the trademark, the handling fee paid, and related fees.

The cost of creating a trademark and registering it is generally not large, and it does not matter whether it is capitalized or not. (Not confirmed).

4) Land use rights. When an enterprise obtains a land use right, it shall capitalize the expenditure incurred at the time of acquisition as the cost of the land use right and record it in the "intangible assets" account.

Intangible assets are amortized in the month in which they become available.

From 2005 to 2007, the amortization was 260 10 2 = 52, and the impairment was 480,000.

8 years remaining, amortized in 2007: 260-52-48 = 160,160 8 = 202007 operating profit: 80 (annual rent) - 20-80 5% (business tax) = 56.

1.Depreciation is not included in the month in which the asset is purchased.

Therefore, as of the end of 07, depreciation has been 26 12*11

2 07 Balance at the beginning of the year (260-26) 260 12 * 11-48) =

Intangible assets are depreciated in the current month of purchase, and fixed assets are purchased in the current month and depreciation is accrued in the next month.

Answer A: Purchased and put into use on July 1, 2005, according to the regulations, it will be amortized from the next month according to the expected annual use limit, with an annual amortization amount of 420,000 yuan (2.1 million yuan for 5 years) and a monthly amortization amount of 10,000 yuan (420,000 yuan for 12 months).

Then: in 2005, a total of 10,000 yuan was amortized for 5 months (August-December).

In 2006, a total of 420,000 yuan was amortized for 12 months.

In 2007, a total of 420,000 yuan was amortized in 12 months.

In 2008, a total of 10,000 yuan was amortized for 7 months.

The total amortization of the above is 1.26 million yuan.

As of July 2008, the net value of intangible assets was 840,000 yuan (2.1 million yuan to 1.26 million yuan).

Therefore, the net loss from the transfer of intangible assets was 240,000 yen (600,000 yuan to 840,000 yuan).

The annual depreciation is 260,000 yuan, and the 2 years are 520,000 yuan.

Before the impairment at the end of 2011, the book was 260-52=208, and after the impairment was 208-48=160.

According to 8 years of straight line depreciation, the annual depreciation is 200,000.

Again, the rent is 800,000.

Company C did not recognize the patented technology in its financial statements, that is, it did not amortize the intangible assets in January and February at the beginning of the year, and after it was recognized as intangible assets for amortization in March, Company C's qualification as the subject of the absorption consolidated statements no longer exists, and the relevant amortization period has not been found in the standard at the beginning of the year, and it is appropriate to amortize it according to 10 months from the perspective of the standard.

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