(1) Before the construction of houses and buildings, the land use right is included in "intangible assets-land use right" and should be amortized on schedule according to the provisions of intangible assets;

(2) When building houses and buildings, transfer the book value of "intangible assets-land use rights" to the projects under construction. After the houses and buildings are completed, the cost of land use rights will be transferred to "fixed assets-houses and buildings" together with the engineering cost of houses and buildings. It cannot be accounted as "fixed assets-land" or intangible assets alone, but should be accompanied by "fixed assets-"

2. Amortization of trademark use right of intangible assets:

If it is a self-created trademark, it doesn't matter whether it is capitalized or not. In order to simplify, it is not regarded as intangible assets, and the expenses are directly included in the current profit and loss. If the trademark right is bought and the one-time expenditure is relatively large, it should be recognized as the intangible assets of the enterprise. If the trademark created by the enterprise itself has undergone a lot of advertising, the advertising fee is generally not regarded as the cost of the trademark right, but directly included in the current profit and loss when it is notified.

References:

Review of intermediate accounting practice, amortization of intangible assets