1. If the amount of software purchased is large, it will be included in the intangible assets account.

2. If the amount of software purchased is not large, it will be included in the administrative expenses - office expenses account.

Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise.

Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they have no physical entities and It is expressed as some legal right or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.

Administrative expenses refer to various expenses incurred by the enterprise's administrative department to organize and manage production and operation activities. Management expenses are period expenses and are included in losses or profits in the current period in which they are incurred.

Extended information:

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

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

Business tax is not levied on the transfer of land use rights by land owners and the return of land use rights by land users to the land owners. Land lease is not taxed according to this tax item.

(2) Transferring trademark rights refers to the act of transferring the ownership or use rights of a trademark.

(3) Transfer of patent rights refers to the act of transferring ownership or use rights of patented technology.

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

The act of providing non-proprietary technology is not taxed according to this tax item.

(5) Transferring copyright refers to the act of transferring the ownership or right to use a work. Works include written works, graphic works (such as picture albums, photo albums), and audiovisual works (such as movie masters and video tape masters).

Baidu Encyclopedia-Intangible Assets