The accounting system stipulates that the amortization of intangible assets is included in the management expenses, but the amortization of intangible assets may not be included in the management expenses, and it needs to be included in related subjects according to the actual business situation.

The new accounting system stipulates that:

The amortization amount of intangible assets should generally be included in the current profit and loss (management expenses, other business expenses, etc.). ). The economic benefits contained in intangible assets are realized through the products produced or other assets, and the amortization amount shall be included in the cost of related assets.

The amortization amount of intangible assets used by enterprises is included in the management expenses;

Amortization of leased intangible assets is included in other business costs;

The economic benefits contained in intangible assets are realized through products or other assets produced, and the amortization amount shall be included in the cost of related assets.