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The recorded value of intangible assets includes: Should the development costs of software systems be included in intangible assets?

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Time: 2021-04-20 08:14:33

Author: admin

Software system Should development costs be included in intangible assets?

1. For software with relatively high value, the purchase cost is included in intangible assets and is amortized during the benefit period.

2. The cost of supporting computer servers should be included in fixed assets. 3. If your unit buys small software, the cost is not high and can be included in management expenses. (The same is true for subsequent service fees) 4. If the cost is very high, it is recommended to contact the local national tax to avoid tax adjustments and overpaying taxes. 5. Secondary development costs are generally not very large and can be directly included in the current profit and loss. It can also be included in intangible assets for amortization. 6. If it is converted into fixed assets, the input tax must be deducted. Personal opinion, for reference only

The book value of intangible assets includes the accounting entries for the disposal of intangible assets and the amortization of intangible assets. Sales life

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