How many years are the amortization years of non-patented technology
The amortization period of non-patented technology shall not be less than 10 years.
So, the amortization period of non-patented technology is The agreement comes from the agreement, and there is no agreement that the amortization period cannot be less than ten years.
"Implementation Rules for the Interim Regulations of the People's Republic of China on Enterprise Income Tax" 》Article 33 Intangible assets shall be amortized using the straight-line method.
Intangible assets transferred or invested, legal and If the contract or the enterprise application stipulates the validity period and the benefit period respectively, the amortization shall be based on the shorter of the legal validity period and the beneficial period specified in the contract or the enterprise application; if the law does not stipulate the useful life, the amortization shall be based on the benefit period specified in the contract or the enterprise application. Amortization over a period of time; if the law, contract or enterprise application does not stipulate a useful life, or for self-developed intangible assets, the amortization period shall not be less than 10 years.
Enterprise amortization of intangible assets
The amortization of intangible assets by an enterprise shall start from the time when the intangible assets are available for use until the time when they are no longer recognized as intangible assets.
The amortization method of intangible assets selected by the enterprise should reflect the expected realization method of the economic benefits related to the intangible asset. Unreliable If the expected realization method is determined, straight-line amortization should be used.
The amortization amount of intangible assets should generally be included in current profits and losses (administrative expenses, other business costs, etc.). If the economic benefits contained in an intangible asset are realized through the products or other assets produced, the amortization amount should be Included in the cost of related assets.
Enterprises should at least At the end of each year, the service life and amortization method of intangible assets with limited service life are reviewed. If the service life and amortization method of the intangible asset are different from the previous estimates, the amortization period and amortization method should be changed.
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