What subject should the advertisement issued by the business agent enter when the enterprise purchases the right to use the outdoor advertisement of the expressway? What is the specific accounting treatment? Enterprises that purchase the right to use outdoor advertisements of expressways for the release of business agents should enter the subject of "intangible assets".

Borrow: intangible assets

Borrow: Taxes payable-VAT payable (input tax)

Loans: bank deposits

Accounting standards for enterprises-accounting subjects and major accounting treatments

170 1 intangible assets

This course accounts for the cost of intangible assets held by enterprises, including patent rights, non-patented technologies, trademark rights, copyrights, land use rights, etc.

180 1 long-term deferred expenses

1. This account accounts for the expenses that have occurred in the enterprise but should be borne by the current period and subsequent periods, such as the expenditure on improvement of fixed assets leased from operating leases.

According to the above provisions, we understand that "the right to operate outdoor resources advertising" should be accounted for as "intangible assets".