How to calculate the book value of intangible assets is as follows:

1. Book value = original price of intangible assets-provision for impairment-cumulative amortization;

2. Book balance = original book price of intangible assets;

3. Net book value = amortized value of intangible assets = original price of intangible assets-accumulated amortization;

4. Booked value = including the purchase price of VAT+direct related expenses (freight, insurance, sorting fees before warehousing, reasonable loss, etc.).

the outsourcing cost of intangible assets includes the purchase price, relevant taxes and fees, and other expenses directly caused by using the asset for the intended purpose. If the intangible assets of an enterprise are developed by itself, the recorded value of intangible assets includes R&D expenditure, materials received and labor costs incurred in the development process.

the types of intangible assets include patent right, trademark right, copyright, trade secret and data asset

1. patent right: patent right is the exclusive right of enterprises or individuals to technological innovations such as inventions, utility models and designs. By obtaining patent rights, enterprises can monopolize the market for a certain period of time, prevent others from infringing, and thus protect their own technological advantages.

2. Trademark right: Trademark right refers to the exclusive right enjoyed by an enterprise to its registered trademark. Trademark is an important part of enterprise brand. By registering a trademark, an enterprise can effectively prevent others from malicious cybersquatting and maintain its own brand image.

3. Copyright: Copyright refers to the exclusive right to works in the fields of literature, art and science. Enterprises can obtain copyright by creating and owning original works, such as software, songs and movies, so as to protect their intellectual achievements.

4. Trade secrets: Trade secrets refer to technical information, business strategies and customer information that are not known to the public in the course of business activities. Enterprises protect business secrets by establishing confidentiality system to prevent competitors from gaining unfair competitive advantage.

5. Data assets: With the development of information technology, data has become one of the important assets of enterprises. Data assets include internal data systems, databases and electronic documents, as well as external data resources, such as market research reports and consumer behavior data. Through the analysis and utilization of data, enterprises can improve decision-making efficiency, optimize products and services, and enhance competitiveness.