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

1. patent right: refers to the exclusive rights granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the invention patent right, utility model patent right and design patent right.

2. Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world, should be adopted in production and business activities, and can bring economic benefits without legal protection.

3. Trademark right: refers to the exclusive right to use a specific name or design on a specific commodity or product.

4. Copyright: Some special rights enjoyed by producers for the literary, scientific and artistic works they create according to law.

5. Franchise: also known as franchising, franchising refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.

6. Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time.

7. Trade secrets

Extended data

Accounting Standards for Enterprises No.6-Intangible Assets

Article 3 Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by an enterprise.

If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:

(a) can be separated from the enterprise or split, and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.

(2) derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.

Article 4 Intangible assets can only be recognized if they meet the following conditions:

(1) The economic benefits related to the intangible assets are likely to flow into the enterprise;

(2) The cost of the intangible asset can be measured reliably.

Article 5 When an enterprise judges that the economic benefits generated by intangible assets are likely to flow in, it shall make a reasonable estimate of various economic factors that may exist in the expected service life of intangible assets, supported by clear evidence.

Article 6 An enterprise's intangible project expenditure shall be included in the current profit and loss when it occurs, except for the following circumstances:

(1) The part that meets the recognition conditions stipulated in these Standards and constitutes the cost of intangible assets.

(2) The part of the business combination not under the same control that cannot be separately recognized as intangible assets and constitutes the goodwill recognized on the purchase date.

Article 7 The expenditure of research and development projects within an enterprise shall be distinguished between the expenditure in the research stage and the expenditure in the development stage.

Research refers to the initial planned investigation for acquiring and understanding new scientific or technical knowledge.

Development refers to the application of research results or other knowledge to planning or design before commercial production or use to produce new or greatly improved materials, devices, products, etc.

Baidu encyclopedia-intangible assets

Baidu Encyclopedia-Accounting Standards for Business Enterprises No.6-Intangible Assets