Intangible assets held for sale are as follows:

1. The enterprise has made a resolution to dispose of the intangible assets;

2. The enterprise has signed an irrevocable transfer agreement with the transferee;

The transfer will be completed within one year.

Intangible assets refer to identifiable non-monetary assets without physical form. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no physical entity, they represent some kind of legal right or technology. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. Intangible assets include financial assets, long-term equity investment, patent rights and trademark rights. Because they have no material entity, but some legal rights or technologies.

Legal basis: Article 33 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax.

Intangible assets shall be amortized by the straight-line method. If the law, contract or enterprise application respectively stipulate the validity period and benefit period, it shall be amortized according to the principle that the validity period stipulated by law and the benefit period stipulated by the contract or enterprise application are shorter; If the service life is not stipulated by law, it shall be amortized according to the benefit life applied by the contract or enterprise; The amortization period of intangible assets that are not stipulated in laws, contracts or enterprise statements or developed by themselves shall not be less than 65,438+00 years.