Intangible assets are amortized in the month of increase, but not in the month of decrease. Not equal to fixed assets. The amortization method of fixed assets is to increase amortization in the current month, start amortization next month, and reduce amortization in the current month.

The amortization amount of intangible assets is the amount after deducting the estimated residual value from its cost. For intangible assets with impairment provision, the accumulated amount of impairment provision for intangible assets shall also be deducted.

Depreciation of fixed assets refers to the systematic distribution of depreciation amount according to certain methods within the service life of fixed assets.

Intangible assets refer to assets that have no physical form but can bring economic benefits.

The collection scope of this tax item includes: land use right transfer, trademark right transfer, patent right transfer, non-patented technology transfer, copyright transfer and goodwill transfer.

(a) the transfer of land use rights refers to the transfer of land use rights by land users.

Business tax shall not be levied on the transfer of land use rights by land owners and the return of land use rights by land users to land owners.

Land lease is not taxed according to this tax item.

(two) the transfer of trademark rights refers to the transfer of trademark ownership or use rights.

(3) Patent transfer refers to the act of transferring the ownership or use right of patented technology.

(4) The transfer of non-patented technology refers to the act of transferring the ownership or use right of non-patented technology.

The act of providing technology without ownership shall not be taxed according to this tax item.

(5) Copyright transfer refers to the act of transferring the ownership or right to use a work. Works, including written works, graphic works (such as picture books and photo albums) and audio-visual works (such as master films and videos).

(six) the transfer of goodwill refers to the transfer of the right to use goodwill.

According to the above provisions, combined with the situation described in the question, the power generation indicators held by the company do not belong to the above intangible assets subject to business tax, and no business tax is required. At the same time, selling goods and providing taxable services do not belong to value-added tax, and there is no need to pay value-added tax.

References:

Baidu Encyclopedia: Intangible Assets