Intangible assets in financial statements are the net book value of intangible assets owned by enterprises in the current period, and the calculation formula for the amount of intangible assets in financial statements is the net book value of intangible assets = original value of intangible assets-accumulated amortization-intangible assets impairment reserve.

intangible assets include social intangible assets and natural intangible assets. Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise, land use right, etc. Natural intangible assets include natural resources such as natural gas without physical form.

intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. It mainly includes patent right, non-patented technology, trademark right, copyright, franchise and so on.