Intangible Assets

确认无形资产的的条件

It can be separated or divided from the enterprise and can be used for sale, transfer, licensing, lease or exchange alone or together with relevant contracts, assets or liabilities.

它可以与企业分开或划分，并可以单独或与相关合同、资产或负债一起用于销售、转让、许可、租赁或交换。

Derived from contractual rights or other legal rights.

它源自合同权利或其他法律权利。

无形资产的种类

licenses, patents, copyrights, trademarks, franchises, future advertising benefits, etc.

各种类型的无形资产如许可证、专利、版权、商标、特许经营权、未来广告收益等。

Goodwill, brand value, customer relationships are assets but not identifiable. To be identifiable, the asset should be separable from the enterprise and derived from legal rights.

商誉，品牌价值和客户关系是资产，但不具备可识别性。要具备可识别性，资产应该能够与企业分开，并源自法律权利。

研发费用

Research phase【研究阶段】 expenses are not capitalized while development phase expenses can be capitalized if they meet certain criteria like feasibility.

研究阶段的费用不计入资本支出，而开发阶段的费用则可以根据可行性等特定标准进行资本化。

研究阶段的所有费用费用化；开发阶段的符合资本化条件的费用可以资本化。

Research phase: seek to find new knowledge. IAS No. 38 prohibits the capitalization of costs as intangible assets during the research phase. Instead, these costs must be expensed on the income statement.

Development phase : design or testing of prototypes and models . IAS Costs incurred in the development stage can be capitalized as intangible assets if certain criteria are met, including technological feasibility【可行性】, the ability to use or sell the resulting asset, and the ability to complete the project.

必须费用化的支出

Internally generated brands【内部形成的品牌】, mastheads【头部标题】, publishing titles【出版物名称】, customer lists【客户名单】, etc.

Start - up costs【创业成本】.

Training costs【培训费用】.

Administrative and other general overhead costs【管理和其他一般经营支出】.

Advertising and promotion【营销费用】.

Relocation and reorganization expenses【迁址和重组费用】.

Redundancy and other termination costs【解雇和其他终止费用】.

案例

Alpha Inc., a motor vehicle manufacturer, has a research division that worked on the following projects during the year:

Project 1: Research aimed at finding a steering mechanism【转向机制】 that does not operate like a conventional steering wheel【方向盘】 but reacts to the impulses from a driver ’ s fingers.【费用化】

Project 2: The design of a prototype welding【焊接】 apparatus【装置】 that is controlled electronically rather than mechanically, which has been determined to be technologically feasible.【资本化】

The following is a summary of the expenses of the particular department:

Payback capacity【偿债能力】

Current ratio【流动比率】=current asset【流动资产】/current liability【流动负债】

If the ratio<1, short term【短期】 payback capacity has problem.

On average, 1.22 (exclude financial firms)

Quick ratio【速动比率】=(current asset-inventory)/current liability

Quick is faster than current, because of inventory, on average 0.5