Intangible assets with uncertain service life need not be amortized. Intangible assets with limited service life shall be measured at the cost minus accumulated amortization and accumulated impairment losses.

Main factors that should be considered when estimating the service life of intangible assets;

1, the usual product life cycle of an asset, and the available information about the service life of similar assets;

2, technology, technology and other aspects of the reality and the estimation of future development;

3, with the stability of assets in the industry and the market demand for products or services produced;

4, the current or potential competitors are expected to take action;

5. Maintenance expenses required to maintain the ability of assets to generate future economic benefits, and the ability of enterprises to expect to pay related expenses;

6. The control period of assets and legal or similar restrictions on the use of assets, such as franchise period and lease period;

7. Correlation with the service life of other assets held by the enterprise, etc.

Extended data

Circumstances that cannot be regarded as intangible assets:

① Goodwill cannot be regarded as intangible assets because of its fuzziness.

② Non-monetary assets refer to assets that bring uncertain future economic benefits to enterprises in the process of holding, and do not belong to fixed or determinable amounts, such as fixed assets and intangible assets.

③ Common intangible assets include patents, non-patented technologies, trademarks, copyrights, concessions and land use rights. However, brands and newspaper names generated within the enterprise are not recognized as intangible assets.