Question 1: What are intangible assets? Intangible assets refer to identifiable non-material assets that have no physical form and are owned or controlled by an enterprise.
If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:
1. It can be separated or divided from the enterprise, and can be independently or related to A contract, asset or liability together for sale, transfer, licensing, lease or exchange.
2. Derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
Intangible assets mainly include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, franchise rights, etc.
Goodwill is not an intangible asset.
Question 2: What are intangible assets? Intangible assets
For most companies, intangible assets are the main resource for wealth creation in the 21st century. Our experts have participated in intangible assets and intellectual property valuation projects in various industries such as automobiles, machinery, energy, software, biotechnology and agriculture, etc. At the same time, our evaluation report is made in accordance with the accounting standards and requirements of accounting associations in various countries and is used for company financial reporting.
Our experience includes:
1. Trademark rights, goodwill;
2. Patent rights, proprietary technologies, copyrights and copyrights;
3. Franchise rights, land use rights;
4. Distribution channels, customer lists, long-term contracts, etc.
Question 3: What does intangible assets mean? Hello!
Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by an enterprise.
If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:
1. It can be separated or divided from the enterprise, and can be independently or related to A contract, asset or liability together for sale, transfer, licensing, lease or exchange.
2. Derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
Intangible assets mainly include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, franchise rights, etc.
The existence of goodwill cannot be separated from the enterprise itself, is not identifiable, and does not belong to the intangible assets referred to in this chapter.
Broadly defined intangible assets include financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but appear as some kind of legal rights or technology.
Thanks for reading!
Question 4: What are intangible assets? What exactly does it include? According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36), the sale of intangible assets refers to the business activity of transferring the ownership or use rights of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including technology, trademarks, copyrights, goodwill, natural resource use rights and other equity intangible assets. Technology, including patented technology and non-patented technology. Natural resource use rights, including land use rights, sea area use rights, exploration rights, mining rights, water abstraction rights and other natural resource use rights. Other equity intangible assets, including infrastructure asset management rights, public utility franchises, quotas, operating rights (including franchise rights, chain operation rights, other operating rights), dealer rights, distribution rights, agency rights, membership rights, seat rights, online game virtual props, domain names, name rights, portrait rights, naming rights, transfer fees, etc.
Question 5: What are tangible assets and intangible assets among assets? Tangible assets:
It is easy to define this kind of asset. As the name suggests, it is an asset with a certain shape.
For example, currency,
bonds, stocks, etc. are tangible assets with paper or metal shapes. Such tangible assets are cash assets according to
accounting regulations; such as all materials Including civil, military aerospace, navigation, communications, transportation, education, medical, sports, cultural and other facilities, equipment, weapons and equipment, buildings, aircraft, airports, trains , railways, automobiles, highways, ships, docks, electrical appliances, daily necessities, food
Factories, farms, land, rivers, mountains, etc. are also tangible assets, such assets are fixed
< p> Assets, all visible and tangible assets, whether cash assets or fixed assets, are collectively called tangible assetsAssets.
Intangible assets:
It is not easy to define this kind of assets, because, as the name suggests, they are assets that do not have any shape
. Although this kind of asset does not have any shape, that is, this kind of asset does not exist in the form of material
Therefore, people usually cannot see or touch this kind of asset, so they are not interested in this kind of asset. It is difficult to understand intangible assets. In fact, most people have no active awareness
of intangible assets at all. However, from the perspective of economics or sociology, the existence, content and actual value of intangible assets can be determined.
Question 6: What do intangible assets include? Hello, intangible assets mainly include patents, non-patented technologies, trademark rights, copyrights, land use rights, franchises, goodwill and other "invisible" members.
(1) Patent rights
Patent rights refer to the patent rights granted by the national patent authority to the applicant for inventions and creations within the statutory period, including inventions. Patent rights, utility model patent rights and design patent rights.
(2) Non-patented technology
Non-patented technology is also called proprietary technology. It refers to various technologies and experiences that are not known to the outside world, have been adopted in production and business activities, and do not enjoy legal protection. They generally include industrial know-how, commercial trade know-how, management know-how, etc. Non-patented technology can be expressed in specific materials such as blueprints, formulas, technical records, instructions on operating methods, etc. It can also be realized by the seller sending technical personnel for guidance, or accepting the buyer's personnel for technical internships. Non-patented technology has the characteristics of economy, confidentiality and dynamic nature.
(3) Trademark rights
A trademark is a mark used to identify specific goods or services. Trademark rights refer to the right to use a specific name or pattern exclusively on a specified type of goods or products, including exclusive use rights and prohibition rights. The exclusive right of use refers to the right of the trademark owner to exclusively use his trademark within the scope of trademark registration; the right of prohibition refers to the right of the trademark owner to exclude and prohibit others from infringing on the exclusive use right of the trademark.
(4) Copyright
Copyright, also known as copyright, refers to certain special rights that authors enjoy in accordance with the law for their literary, scientific and artistic works, including moral rights (personal rights) and economic rights (property rights). The former refers to the rights to sign a work, publish the work, confirm the identity of the author, protect the integrity of the work, modify the published work, etc., including the right to publish, sign, modify and protect the integrity of the work; the latter refers to the right to publish, perform, The right to use the work in broadcasting, exhibition, recording, filming, etc. and to obtain economic benefits from authorizing others to use the work.
(5) Land use rights
Land use rights refer to the state allowing an enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period of time. According to the provisions of my country's Land Management Law, my country's land is under public ownership, and no unit or individual may appropriate, buy, sell, or otherwise illegally transfer it. There are generally several ways for enterprises to obtain land use rights: administrative allocation, outsourcing, investor investment, etc.
(6) Franchise
Franchise, also known as business franchise or franchise, refers to the right of an enterprise to operate or sell a specific product in a certain area or the right of an enterprise to accept The right of another enterprise to use its trademark, trade name, technical secrets, etc. The former is generally authorized by a government agency, allowing enterprises to use or enjoy the privilege of operating certain businesses in a certain area, such as water, electricity, postal and telecommunications franchises, tobacco monopoly, etc.; the latter refers to a contract signed between enterprises. Certain rights to use another enterprise for a limited period or indefinitely, such as using the name of the head office for a branch of a chain store, etc.
(7) Goodwill
Goodwill usually refers to the fact that an enterprise has gained the trust of customers due to its superior geographical location, good reputation, or due to proper organization, production and operation. High efficiency, or intangible value formed due to advanced technology, mastery of production know-how, etc. This intangible value is specifically reflected in the company's profitability exceeding the profit level of general companies.
Goodwill is closely related to the entire enterprise, so it cannot exist alone, nor can it be sold separately from the various identifiable assets of the enterprise. Since the individual factors that contribute to the formation of goodwill cannot be valued individually, the value of goodwill can only be determined on a gross basis when the enterprise is viewed as a whole. Goodwill can be self-created or purchased.
Question 7: What do intangible assets include? Intangible assets include social intangible assets and natural intangible assets
Among them, intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, and franchises. rights, land use rights, etc.; natural intangible assets include natural gas and other natural resources that have no physical form.
(1) Patent rights: refers to the rights granted by the national patent authority to the applicant for inventions and creation patents in accordance with the law. The exclusive rights enjoyed by creations within the statutory period include 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. It does not enjoy legal protection and can bring economic benefits. Various techniques and know-how.
(3) Trademark right: refers to the right to use a specific name or pattern exclusively on a specified type of goods or 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 operating franchise or exclusive right, refers to the right of an enterprise to operate or sell a specific product in a certain area or an enterprise to accept the use of its trademark or trade name by another enterprise , rights to 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 secrets
(8) Goodwill
Question 8: What intangible assets include intangible assets, including patented technology, trademark rights, goodwill, etc. Amortization of intangible assets is generally According to the period stipulated in the contract, if there is no period stipulated in the contract, it shall be amortized according to no less than 10 years.
Question 9: What are intangible assets? Chang Linchao's intangible assets refer to all economic resources that do not have independent entities in themselves, but are dependent on certain material conditions to be realized. They continue to play a role in production and operation and bring economic benefits. According to international practice, the categories and connotations of intangible assets are: (1) Intellectual property rights: patent rights, trademark rights, copyrights, discovery rights, invention rights and other scientific and technological achievement rights, etc.; (2) Rights-type intangible assets: licenses, leases, etc. Based on equity, employment rights, employment contracts, etc.; (3) Relationship intangible assets: productivity, sales network, customer list, core deposits, etc.; (4) Combined intangible assets: manufacturer name and trade name, goodwill, etc. According to the general principles of financial accounting and other properties, intangible assets can also be divided into: (1) According to the different sources of intangible assets, they are divided into purchased intangible assets and self-created intangible assets. (2) According to the validity period of intangible assets, they can be divided into deductible intangible assets (such as patent rights, franchise rights, etc.) and non-deductible intangible assets. (3) According to the different value formation situations of intangible assets, they can be divided into intangible assets with identifiable expenditures and intangible assets with unidentifiable expenditures.
(4) According to whether intangible assets are independent, they can be divided into identifiable intangible assets and unidentifiable intangible assets (such as goodwill). @长林朝