Intangible assets transferred or invested shall be amortized according to the principle of shorter legal validity period and benefit period stipulated in the contract or enterprise application (for example, the legal validity period of invention patent right is 15, and the legal validity period of registered trademark is10); If the service life is not specified by law, intangible assets that are not specified by law or developed by the enterprise itself shall be amortized according to the benefit life of the contract or enterprise application, and the amortization life shall not be less than 65,438+00 years.

According to the provisions of the accounting standards for business enterprises:

Intangible assets shall be amortized evenly by stages within the expected service life from the month of acquisition and included in profits and losses. If the estimated service life exceeds the service life specified in the relevant contract or the effective life specified by law, the amortization life of intangible assets shall be determined according to the following principles:

( 1)

If the law does not stipulate the benefit period stipulated in the contract, the amortization period shall not exceed the benefit period stipulated in the contract;

(2)

If the contract does not stipulate the benefit period but the law stipulates the effective period, the amortization period shall not exceed the effective period stipulated by law;

(3)

If the contract stipulates the benefit period and the law also stipulates the effective period, the amortization period shall not exceed the shorter of the benefit period and the effective period.

If the contract does not stipulate the benefit period and the law does not stipulate the effective period, the amortization period shall not exceed 10 year.

When amortizing the value of intangible assets:

Debit: management expenses-amortization of intangible assets

Loan: intangible assets