Traditional Culture Encyclopedia - Photography major - How to amortize intangible assets?
How to amortize intangible assets?
(1) The third party promises to purchase the intangible asset at the end of its service life;
(2) The estimated residual value information can be obtained according to the active market, and this market is likely to exist at the end of the service life of intangible assets.
An enterprise shall amortize intangible assets from the time they are available for use until they are no longer recognized as intangible assets.
The amortization method of intangible assets chosen by an enterprise shall reflect the expected realization mode of economic benefits related to the intangible assets. If the expected realization mode cannot be reliably determined, it shall be amortized by the straight-line method.
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.
An enterprise shall, at least at the end of each year, review the service life and amortization method of intangible assets with limited service life. If the service life and amortization method of intangible assets are different from those previously estimated, the amortization period and amortization method shall be changed.
An enterprise shall review the service life of intangible assets with uncertain service life in each accounting period. If there is evidence that the service life of intangible assets is limited, it shall be estimated and handled in accordance with the relevant provisions on intangible assets with limited service life.
The current enterprise accounting system stipulates the amortization of intangible assets as follows: intangible assets shall be amortized evenly in stages within the expected service life from the month of acquisition and included in profits and losses. If the expected service life exceeds the benefit life stipulated in the relevant contract or the effective life stipulated by law, the intangible assets shall be amortized according to the shorter of the benefit life stipulated in the contract (not stipulated by law) or the benefit life stipulated by law (both stipulated by contract and law), otherwise the amortization life shall not exceed 65,438+00 years. The author believes that this treatment is inappropriate. Just as the enterprise accounting system should fully consider the nature and consumption mode of fixed assets when drawing depreciation, reasonably determine the expected service life and estimated net salvage value of fixed assets, and reasonably choose the depreciation method of fixed assets according to factors such as scientific and technological development and environment. Amortization of intangible assets cannot be as simple as complete straight-line amortization, but should be changed. But it must also be based on the reclassification of intangible assets:
According to the service life, intangible assets are divided into two categories: fixed-term intangible assets and indefinite intangible assets. The so-called term intangible assets, that is, with the use of the intangible assets, its service life will become shorter and shorter, and eventually it will no longer belong to an asset of the enterprise after reaching a certain service life. This service period is just stipulated by the current accounting system. Such as patent right, non-patented technology, trademark right, copyright, land use right, etc. The so-called uncertain intangible assets mainly refer to those intangible assets that have no legal provisions, contract provisions, or no recognized service life. And uncertainty here is a relative concept, not absolute. Refers to the uncertain period of an enterprise during its good operation. If the enterprise faces bankruptcy, this relatively uncertain intangible asset will disappear. For example, the goodwill of enterprises. For term intangible assets, with the use, it will be as low as tangible assets such as fixed assets, so it can also be called intangible assets with decreasing value; For uncertain intangible assets, with the use, it will play an increasingly important role, rather than consumption of value, so this intangible asset can also be called intangible assets with increasing value. The reason for this classification is that time limit is an objective standard. As long as there is a time limit, it is an intangible asset with a time limit, otherwise it is indefinite and clear at a glance. It is more objective than the previous classification standard that divides intangible assets into identifiable and unrecognizable categories.
On this basis, the amortization of intangible assets is adjusted as follows:
Generally speaking, it can be divided into amortization and non-amortization: 1. For fixed-term intangible assets, they are amortized in installments within the effective service life and included in profits and losses. It also includes: (1) If the land use right, trademark right, patent right and other estimated service life. If it has been determined and the risk of impairment is low, it will be amortized by the straight-line method; (2) If the non-patented technology has an expected service life, but the influence of technological progress and other factors on its value is accelerating, "accelerated amortization" similar to the accelerated depreciation method of fixed assets can be used to recover the investment as soon as possible, which is also in line with the prudent principle of accounting principles. 2. For uncertain intangible assets, such as goodwill, because it takes the construction price as the entry value, it is likely to increase gradually in the future production and operation process, so there is no need to amortize the value, and even its book value can be increased. This is consistent with the essence of "intangible assets with impairment provision, whose value is recovered at the end of the period, should be transferred back within the scope of impairment provision" stipulated in the Accounting System for Business Enterprises, because their economic contents are consistent. For intangible assets with impairment provision, the Accounting System for Business Enterprises stipulates that the impairment provision for intangible assets should be debited and credited to non-operating expenses-the impairment provision for intangible assets that has been accrued. Since the impairment provision has been made in this way, when the value of intangible assets without impairment provision increases, similar treatment should be carried out: debit intangible assets and credit non-operating income. And enterprises should do this work as often as possible.
It should be noted that goodwill does not belong to intangible assets in the current accounting law.
Under the new accounting system, the amortization of intangible assets does not offset the original value of intangible assets, and its accounting entries are: debit: management expenses and other loans: cumulative amortization.
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