1. Intangible assets are divided into research stage and development stage: all expenses in the research stage are expensed and included in the current profit and loss (management expenses); If it is impossible to distinguish between research stage expenditure and development stage expenditure, all R&D expenditures incurred should be included in the current profit and loss (management expenses) as expenses.
2. Intangible assets obtained by self-research and development are accounted for according to the actual purchase or development cost, and the logo and product packaging design fees paid by the company belong to self-research and development intangible assets.
Three. Intangible assets with limited service life (that is, intangible assets with definite service life) can be amortized reasonably within the service life system.
Four, accounting treatment is as follows, assuming that the fixed number of years is 5 years and the net salvage value is 0:
When acquiring intangible assets:
Borrow: intangible assets-trademark right is 390,000 yuan.
Loan: 390,000 yuan in bank deposit.
Annual amortization:
Borrow: management fee-trademark right 6500 yuan (monthly)
Loan: Accumulated amortization of 6,500 yuan (monthly)
Four, about the long-term prepaid expenses (see Baidu Encyclopedia "Long-term prepaid expenses"):
Accounting method of long-term deferred expenses:
1. The renovation expenditure of fully depreciated fixed assets shall be amortized by stages according to the expected service life of the fixed assets.
2. The renovation cost of fixed assets leased from business shall be amortized in installments according to the remaining lease term agreed in the contract.
3. Expenditures for major repairs of fixed assets that comply with the provisions of the tax law shall be amortized in installments according to the service life of fixed assets.
Let's introduce some questions about accounting here. The above answers are for your reference. I hope I can help you. Welcome everyone to praise us and pay attention to us. Thank you.