The recorded value of intangible assets:

1. When an enterprise purchases other enterprises, the cost of purchasing goodwill shall be determined according to the balance of the price paid by the purchasing enterprise minus the fair value of the identifiable assets of the purchased enterprise minus the liabilities.

2. When intangible assets other than goodwill are obtained from outside, the cost shall be determined according to the total expenditure incurred at the time of acquisition.

3. The cost of intangible assets such as patent rights and trademark rights created by enterprises themselves and obtained according to law shall be regarded as the actual cost of intangible assets according to the registration fees, attorney fees and other related expenses incurred when they are obtained according to law.

4. The cost of intangible assets invested by other units as capital or cooperation conditions shall be determined according to the value confirmed by evaluation.

5. The actual cost of donated intangible assets shall be determined in accordance with the following provisions: if the donor provides relevant vouchers, the actual cost shall be the amount on the vouchers plus the relevant taxes payable.

6. If the debtor uses non-cash assets to offset debts or the creditor's rights receivable are exchanged for intangible assets, the book value of the creditor's rights receivable plus relevant taxes and fees payable shall be taken as the actual cost.

7. Intangible assets exchanged for non-monetary transactions shall be regarded as the actual cost according to the book value of the exchanged assets plus relevant taxes and fees payable.