1. Provisions on amortization time of intangible assets
The amortization period of intangible assets begins when it is available for use and ends when it is derecognized. It will be amortized reasonably within the expected service life from the month of acquisition, and will not be amortized again in the month of disposal of intangible assets. That is, the intangible assets added in the current month are amortized in the current month; Intangible assets reduced in the current month shall not be amortized in the current month.
2. Amortization method
Including straight line method, yield method, etc. The amortization method of intangible assets chosen by the enterprise should be able to reflect the expected realization mode of economic benefits related to the intangible assets and be consistent in different accounting periods; If the expected realization mode cannot be reliably determined, it shall be amortized by the straight-line method.
3. Intangible assets held for sale shall not be amortized, and shall be measured according to the lower of book value and fair value minus treatment expenses.
Amortization of intangible assets acquired in 65438+February 3 1 Is it amortized this month? According to the Accounting Standards for Business Enterprises No.6-Intangible Assets:
Article 17
The amortization amount of intangible assets with limited service life shall be systematically and reasonably amortized within the service life.
An enterprise shall amortize intangible assets from the time they are available for use until they are no longer recognized as intangible assets.
Therefore, in accounting practice, the amortization period of intangible assets begins when it is available for use and ends when it is terminated. It will be amortized reasonably within the expected service life from the month of acquisition, and will not be amortized again in the month of disposal of intangible assets. That is, the intangible assets added in the current month are amortized in the current month; Intangible assets reduced in the current month shall not be amortized in the current month.
Therefore, even the intangible assets acquired on June 3 1 65438+February need to be amortized on June 65438+February if they have been recorded in June.
How to amortize intangible assets acquired by stages? An intangible asset can only be recognized by an enterprise if it meets the following two conditions: (1) The economic benefits generated by the asset are likely to flow into the enterprise. (2) The cost of the asset can be measured reliably. The cost of intangible assets shall be amortized evenly by stages within the expected service life from the month of acquisition. The amortization period of intangible assets shall be determined according to the following principles: (1) If the contract stipulates the benefit period but the law does not stipulate the effective period, the amortization period shall not exceed the benefit period. (2) If the benefit period is not stipulated in the contract but the effective period is stipulated by law, the amortization period shall not exceed the effective period. (3) The benefit period is stipulated in the contract and the effective period is stipulated by law, and the amortization period shall be the shorter of the benefit period and the effective period. (4) If the benefit period is not specified in the contract and the effective period is not specified by law, the amortization period shall not exceed 65,438+00 years. Therefore, enterprise A can first include 3 million yuan in intangible assets, of which 2 million yuan is temporarily accounted for, which will not affect its amortization problem. Special reminder: According to the newly promulgated intangible assets standards, intangible assets can be amortized in many ways, such as output and life, not limited to the straight-line method.
If installment payment is not considered, it can be amortized directly according to the expected service life of the month of purchase.
Borrow: intangible assets
Credit: accounts payable
Does not affect your share.
How to determine the amortization period of intangible assets? 1. Accounting Standards for Enterprises No.6-Intangible Assets (Application Guide): Articles 17 and 19 of the Standards stipulate that intangible assets with limited service life should be amortized, while intangible assets with uncertain service life should not be amortized.
Intangible assets held by enterprises usually come from contractual rights or other legal rights, and the contract or law stipulates a clear service life.
The service life of intangible assets derived from contractual rights or other legal rights shall not exceed the term of contractual rights or other legal rights; If the contract rights or other legal rights are extended due to the renewal of the contract, and there is evidence that the enterprise does not need to pay a lot of costs to renew the contract, the renewal period is included in the service life. If the service life is not stipulated in the contract or the law, the enterprise shall comprehensively judge various factors and determine the period during which intangible assets can bring economic benefits to the enterprise. For example, compare the situation of the same industry, refer to historical experience, or hire relevant experts to demonstrate. If the time limit for intangible assets to bring economic benefits to the enterprise cannot be reasonably determined according to the above methods, the intangible assets shall be regarded as intangible assets with uncertain service life.
Two. Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Article 67 stipulates that the amortization expenses of intangible assets calculated by the straight-line method are allowed to be deducted.
The amortization period of intangible assets shall not be less than 10 year.
As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life. When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.
What is the difference between the rental income from renting intangible assets and the net income from selling intangible assets? The rental income obtained by an enterprise from leasing intangible assets is included in other business income and belongs to the income of the enterprise.
The net income from the sale of intangible assets by an enterprise is included in the non-operating income, not the income of the enterprise, but the profit of the enterprise.
How to determine the amortization period of intangible assets? The amortization period of intangible assets should be determined according to the specific circumstances: if there is a benefit period stipulated in the contract, it will be amortized according to the period not exceeding the benefit period; If the benefit period is not stipulated in the contract and the validity period is stipulated by law, it shall be amortized according to the validity period not exceeding the legal period; If the operating period is shorter than the effective life, it shall be amortized according to the life not exceeding the operating period; If the contract does not stipulate the benefit period and the law does not stipulate the effective period, it shall be amortized according to the period not exceeding ten years.
Confirmation of amortization date of intangible assets. Yes, amortization began in July! When 65438 is sold in February, it will not be amortized in that month! That is, accumulated amortization for 5 months! Amortization period of intangible assets: it is amortized from the month of acquisition, and it is not amortized in the month of disposal, that is, it is not included in the head.