Amortization of intangible assets is a method to amortize the original price of intangible assets within the effective period. Amortization of intangible assets generally adopts the straight-line method, which is directly credited to the debit of the "intangible assets" account, and there is no need to set up another amortization account.

The original price of intangible assets minus the balance of intangible assets is the accumulated amortization amount of intangible assets. In order to provide relevant data on the amortization amount of intangible assets of enterprises, enterprises should indicate the original price of intangible assets when replacing old accounts.

Amortization of intangible assets occurs when intangible assets are available for use and are no longer recognized as intangible assets.

way

In the era of knowledge economy, the number and types of intangible assets are much more than those in the era of industrial economy, and different types of intangible assets will show different characteristics. In this case, it is unreasonable to use the straight-line amortization method.

In practice, enterprises can refer to the depreciation method of fixed assets and adopt the straight-line method, output method and accelerated amortization method for intangible assets.