Sales of intangible assets are income from intangible assets. When an enterprise sells intangible assets, the difference between the price obtained and the book value of the intangible assets and related taxes shall be included in the current profit and loss and included in the asset disposal profit and loss account. If an intangible asset is not expected to bring future economic benefits to the enterprise, the book value of the intangible asset shall be written off, included in the current profit and loss, and included in the non-operating expenses account.

Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by an enterprise. Mainly including patent rights, non-patented technology, trademark rights, copyrights, franchise rights, etc. Transferring the right to use an intangible asset merely transfers part of the right to use it to another unit or individual. The transferor still retains ownership of the intangible asset and therefore still has the rights to use, benefit from, and dispose of it.

Intangible assets include the following points:

1. Patent rights According to my country’s patent law, patent rights are divided into two types: invention patents and utility model and design patents. Self-application Calculated from the date, the term of invention patent rights is 20 years, and the term of utility model and design patent rights is 10 years;

2. Non-patented technology Non-patented technology has no legal validity period, only economic validity Validity period;

3. Trademark rights A trademark is a mark used to identify specific goods and services. It represents a kind of reputation of an enterprise and thus has corresponding economic value. According to the provisions of my country's Trademark Law, the validity period of a registered trademark is 10 years, which can be extended in accordance with the law;

4. Copyright Copyright, also known as copyright, refers to the author's legal rights to the literary, scientific and artistic works he creates. Certain special rights;

5. Land use rights Land use rights are the rights obtained by an enterprise in accordance with legal provisions to develop, utilize and operate state-owned land for a certain period of time;

6. Franchise: A franchise, also known as a franchise or exclusive right, refers to the right of an enterprise to operate or sell a specific product in a certain area, or the right of an enterprise to accept another enterprise's use of its trademark, trade name, or secrets. technology rights.

Laws and Regulations

"Accounting Standards for Business Enterprises"

Article 31: Intangible assets refer to assets that are used by enterprises for a long time and have no physical form, including patents rights, non-patented technology, trademark rights, copyrights, land use rights, goodwill, etc. Purchased intangible assets shall be recorded at the actual cost; intangible assets acquired by investment shall be recorded at the price confirmed by evaluation or contracted; self-developed intangible assets shall be recorded at the actual expenditure incurred during the development process. .