Intangible assets
Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by an enterprise. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights. or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.
Recognition of intangible assets
1. The economic benefits related to the intangible assets are likely to flow into the enterprise ; As an item recognized as an intangible asset, it must meet the condition that the economic benefits of its production are likely to flow into the enterprise. Because the most basic characteristic of an asset is that the economic benefits generated are likely to flow into the enterprise, if the economic benefits generated by a certain project are not expected to flow into the enterprise, it cannot be recognized as an asset of the enterprise. In accounting practice, to determine whether the economic benefits created by intangible assets are likely to flow into the enterprise, it is necessary to make reasonable estimates of various economic factors that may exist within the expected service life of the intangible assets, and this should be supported by clear evidence.
2. The cost of the intangible asset can be measured reliably. The goodwill created by the enterprise as well as the brands, newspaper names, etc. generated internally should not be recognized as intangible assets because their costs cannot be measured reliably.
Contents of intangible assets
(1) Patent rights: refers to the patent rights granted by the national patent authority in accordance with the law. Applicants for invention-creation patents have exclusive rights to their inventions and creations within the statutory period, including invention patent rights, utility model patent rights and design patent rights.
(2) Non-patented technology: also known as proprietary technology, refers to technology that is not known to the outside world and should be used in production and business activities, and does not enjoy legal Protect various technologies and know-how that can bring economic benefits.
(3) Trademark rights: refers to products that are specifically designated in a certain categoryor the right to use certain names or graphics on products.
(4) Copyright: Producers enjoy certain special rights in accordance with the law over the literary, scientific and artistic works they create.
(5) Franchise: also known as business franchise, franchise, refers to the right of an enterprise to operate or sell a specific product in a certain area or an enterprise Accept the right of another enterprise to use its trademark, trade name, technical secrets, etc.
(6) Land use rights: refers to the state allowing an enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period of time.
(7) Business Tips
Yes. Copyright is an intangible asset. This is intellectual property among intangible assets.
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