If a small enterprise cannot reliably estimate the useful life of intangible assets, the amortization period shall not be less than 10 years. Make good income forecasts for the future income period of intangible assets. The objectivity and authenticity of future earnings forecasts play a particularly important role in the correctness of the value assessment of intangible assets.

In order to predict future income, we must first determine the income period, which can be determined based on the legal protection period of the intangible assets, the signing period or the expected economic benefit period. The forecast of annual income during the benefit period can be based on the enterprise's income in previous years, similar to the income of intangible assets in this enterprise or other enterprises. Extended information

Applicable to the calculation of the value of intangible assets that can be replaced. It can also be used to estimate the impact of reduced production costs, reduced raw material consumption or prices, reduced waste and more efficient use of equipment due to intangible assets. future economic benefits, thereby assessing the value of this part of the intangible assets.

However, due to the influence of factors such as whether a certain intangible asset can obtain alternative technologies or the ability to develop alternative technologies and the product life cycle, it is difficult to determine the economic benefits of intangible assets, making this method difficult to apply. Restricted.

Baidu Encyclopedia-Intangible Assets Assessment