1. straight-line method: amortization is directly included in the amortized lender, and the amortization amount of intangible assets retained and used by the enterprise is included in the management expenses. The lent intangible assets are included in other business costs;

2. Output method: the output of intangible assets is calculated as amortization as the main data;

3. Accelerated amortization method: This method is consistent with the annual amortization amount, and can be divided into declining balance method and sum of years method.

What is intangible assets?

Intangible assets refer to identifiable non-monetary assets without physical form. The term intangible assets is usually divided into broad sense and derogatory sense, in which the broad sense of intangible assets covers monetary funds, financial assets, long-term equity investment, patent rights and so on. Because they are not real object forms, they just show some legal rights or a technology. But from the accounting profession, accounting usually regards intangible assets as assets in a narrow sense, that is, patent rights and trademark rights are called intangible assets. The three main characteristics of intangible assets are: no physical form, identifiable and non-monetary long-term assets.