1. According to the channels through which an enterprise obtains intangible assets, it can be divided into self-created (or self-owned) intangible assets and outsourced intangible assets. The former is developed and created by enterprises themselves and formed due to objective reasons, such as self-created patents, non-patented technologies, trademark rights and goodwill. The latter is that enterprises buy from other units at a certain cost, such as outsourcing patent rights and trademark rights.
2. According to whether there is legal protection or not, it can be divided into legal intangible assets and profitable intangible assets. Patent rights and trademark rights are protected by relevant national laws and are called legal intangible assets; Intangible assets without legal protection, such as non-patented technology, are called profitable intangible assets.
3. According to whether it can exist independently, it can be divided into tangible intangible assets and intangible assets. All intangible assets with special names that can be acquired, transferred or sold separately are called identifiable intangible assets, such as patent rights and trademark rights; Intangible assets that can't be specifically identified, can't be obtained separately, and leave the enterprise are called intangible assets that can't be accurately referred to, such as goodwill. In addition, the classification of intangible assets abroad can be divided into right intangible assets (such as lease right), relational intangible assets (such as customer relationship and customer list), combined intangible assets (such as goodwill) and intellectual property rights (including patent right, trademark right and copyright). In a broad sense, intangible assets are divided into promoting/selling intangible assets, manufacturing intangible assets and financial intangible assets. It should be admitted that there are still differences in our understanding of intangible assets at present, and the scope and content of intangible assets need to be further discussed. Generally, intangible assets as the evaluation object include patent right, non-patented technology, production license, franchise right, lease right, land use right, mineral resources exploration right, mining right, trademark right, copyright, computer software and other intangible assets evaluation methods directly related to the evaluation results. In the practice of intangible assets evaluation in China, it is often impossible to use scientific methods, which leads to great errors. It is necessary to thoroughly study the evaluation methods of various intangible assets, learn from foreign advanced experience and comprehensively apply them. At present, the measurement methods of intangible assets mainly include market price method, income method and cost method.
1, market value method. This law determines the value of intangible assets according to market transactions and applies to patents, trademarks and copyrights. The license fee for the above intangible assets is generally calculated according to a certain proportion of income according to the agreement reached by both parties to the transaction. The main problem of this law is that it is difficult to determine the transaction price because most intangible assets have no market price and some intangible assets are unique. Secondly, intangible assets are generally traded together with other assets, and it is difficult to separate their values separately.
2. Income method. This method is based on the economic benefits of intangible assets or the present value of future cash flows to calculate the value of intangible assets. Such as goodwill, franchise, etc. The key of this method is how to determine the appropriate discount rate or capitalization rate. Another problem with this method is that it is difficult to distinguish the economic benefits of intangible assets. In addition, when a technology is still in the early stage of development, its intangible assets may not have economic benefits, so this method cannot be used for calculation.
3. Cost method. This method is to calculate the cost of replacing or rebuilding a certain type of intangible assets. It is suitable for the value calculation of replaceable intangible assets, and can also estimate the economic benefits brought by the reduction of production cost, raw material consumption or price, waste reduction and more effective use of equipment, so as to evaluate the value of this part of intangible assets. However, due to the influence of factors such as whether intangible assets can obtain or develop alternative technologies and product life cycle, it is difficult to determine the economic benefits of intangible assets, which limits the application of this method.
Legal basis:
Article 60 of the Patent Law If a patent is exploited without the permission of the patentee, that is, the patent right is infringed. In case of any dispute, the parties concerned shall settle it through consultation. Unwilling to negotiate or failing to do so, the patentee or interested party may bring a suit in a people's court or request the administrative department for patent affairs to handle it.