无形资产资本化流程

无形资产资本化流程
英文回答：
Intangible Asset Capitalization Process.
Intangible assets are non-physical assets that provide future economic benefits to a company. Examples of intangible assets include patents, trademarks, copyrights, and customer lists.
The process of capitalizing intangible assets involves recognizing the asset on the company's balance sheet and amortizing its cost over its useful life. The following steps outline the intangible asset capitalization process:
1. Identification.
The first step is to identify intangible assets that meet the criteria for capitalization. To be capitalized, an intangible asset must meet the following criteria:
It must be acquired or developed.
It must have a determinable useful life.
It must be used in the company's operations or held for sale or lease.
2. Measurement.
The next step is to measure the cost of the intangible asset. The cost of an intangible asset can be either its purchase price or its development cost.
3. Amortization.
Once the cost of the intangible asset has been determined, it must be amortized over its useful life. The useful life of an intangible asset can be either finite or indefinite. If the useful life is finite, the intangible asset is amortized over its specified life. If the useful life is indefinite, the intangible asset is amortized over
a period of 10 years.
4. Disclosure.
The final step is to disclose the intangible asset on the company's balance sheet and in its financial statements. The disclosure must include the following information:
A description of the intangible asset.
The cost of the intangible asset.
The amortization period of the intangible asset.
The remaining book value of the intangible asset.
中文回答：
无形资产资本化流程。

无形资产是非实物资产，为公司提供未来的经济利益。

无形资
产的示例包括专利、商标、版权和客户名单。

无形资产资本化过程涉及在公司的资产负债表上确认该资产并
在其使用寿命内摊销其成本。

以下步骤概述了无形资产资本化过程：
1、识别。

第一步是识别符合资本化标准的无形资产。

无形资产要被资本化，必须满足以下标准：
必须是收购或开发的。

必须具有可确定的使用寿命。

必须用于公司的运营或持有出售或租赁。

2、计量。

下一步是计量无形资产的成本。

无形资产的成本可以是其购买
价格或开发成本。

3、摊销。

一旦确定了无形资产的成本，就必须在其使用寿命内摊销。

无
形资产的使用寿命可以是有限的或无限的。

如果使用寿命有限，则
无形资产在其指定寿命内摊销。

如果使用寿命无限，则无形资产在
10 年内摊销。

4、披露。

最后一步是在公司的资产负债表及其财务报表中披露无形资产。

披露必须包括以下信息：
无形资产的描述。

无形资产的成本。

无形资产的摊销期。

无形资产的剩余账面价值。