When reselling,
According to the accumulated amortization,
Debit the "accumulated amortization" account;
According to its book balance,
Credit "intangible assets" subjects; According to the difference,
Debit the "non-operating expenses" account.
If provision for impairment has been made, it should also be carried forward at the same time.
When the intangible assets of the Company are scrapped, the difference between the book value of the intangible assets and the sales-related taxes and fees shall be included in the non-operating income or non-operating expenses.
Intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises without physical form. It mainly includes patent right, non-patented technology, trademark right, copyright, franchise right, etc.
Meet one of the following conditions, is considered to be identifiable:
Capable of being separated or divided from an enterprise. And can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.
Derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
The existence of goodwill is inseparable from the enterprise itself, which is unrecognizable and does not belong to intangible assets.
Intangible assets mainly include patents, non-patented technologies, trademarks, copyrights, land use rights and concessions.
Intangible assets can only be recognized when the following conditions are met:
The economic benefits related to the intangible assets are likely to flow into the enterprise;
The cost of this intangible asset can be measured reliably.
Self-created goodwill of enterprises and internally generated brands, registrations, etc. Not recognized as intangible assets, because its cost cannot be measured reliably.