Legal analysis: Copyright belongs to intangible assets, and intangible assets should be amortized by the straight-line method. Intangible assets that are transferred or invested shall be amortized according to the principle that the legal validity period and the benefit period specified in the contract or enterprise application are shorter, if the validity period and the benefit period specified in the contract or enterprise application are stipulated respectively; If the service life is not stipulated by law, it shall be amortized according to the benefit life of the contract or enterprise application; The amortization period of trademark use right shall not be less than 1 years for intangible assets that are not specified in laws, contracts or enterprise applications, or that are developed by themselves.

Legal basis: Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China

Article 67 Amortization expenses of intangible assets calculated by the straight-line method are allowed to be deducted. The amortization period of intangible assets shall not be less than 1 years. Intangible assets that are used as investment or transferee, if the service life is stipulated by relevant laws or agreed in the contract, can be amortized in installments according to the stipulated or agreed service life.