What should be recorded when paying copyright royalties?

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What subjects should be recorded when paying copyright royalties

Enterprises should amortize intangible assets on a monthly basis. The Amortization of intangible assets should generally be included in the current profit and loss. For intangible assets used by the enterprise for its own use, its amortization amount is included in management expenses; for leased intangible assets, its amortization amount is included in other business costs; the economic value contained in a certain intangible asset If the benefits are realized through the products or other assets produced, the amortization amount shall be included in the cost of the relevant assets. Technology transfer fees are stipulated in tax laws. Refers to the fees paid by an enterprise to the owner of non-patented technology for using non-patented technology in accordance with the non-patented technology transfer contract.

"Copyright Law" Article 24 To use other people's works, a license contract must be concluded with the copyright owner, except where permission is not required as stipulated in this law.

The license contract includes the following main contents: span>

(1) Types of rights permitted to be used;

(2) The permitted use right is exclusive use right or non-exclusive use right;

(3) Geographical scope and period of licensed use;

(4) Remuneration standards and methods;

(5) Liability for breach of contract;

(6) Other contents deemed necessary by both parties.

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