Intangible porcelain products added in the current month, intangible assets reduced in the current month and fixed assets added in the current month are no longer difficult to sell. Depreciation is not mentioned in the current month, and depreciation is still accrued for the reduced fixed assets in the current month from next month. Depreciation will stop next month and take effect next month.

Second, analysis

Intangible assets refer to identifiable non-monetary assets without physical form. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include financial assets, long-term equity investment, patent rights, trademark rights and so on. Because there is no physical entity, it shows some kind of legal right or technology. In accounting, intangible assets are usually understood in a narrow sense, that is, patent rights and trademark rights are called intangible assets.

Three, the difference between intangible assets impairment reserve and cumulative amortization

1, the nature and purpose are different. On the basis of amortization of intangible assets, the provision for impairment of intangible assets ensures the usefulness and relevance of the measurement information of the present value of intangible porcelain products in a more flexible and timely manner. Therefore, some people think that provision for impairment is a revision of historical cost, reflecting the present value of intangible assets and a means of asset evaluation;

2. The theoretical basis is different from the accrual accounting assumption. The basic accounting standards stipulate that enterprises should confirm, measure and report on the basis of accrual basis. Accrual basis requires that the recognition of income and expenses should be based on the actual occurrence and influence of income and expenses, and the production capacity of intangible porcelain will bring economic benefits to enterprises in a long time.