使用寿命不确定的无形资产累计摊销科目就不用计提累计摊销吗?

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site or edit the error_page directive in
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/etc/nginx/nginx.conf.专利等无形资产怎么摊销?_百度知道
专利等无形资产怎么摊销?
怎么利用手上的一些发明专利,来实现合理的避税?
我有更好的答案
累计摊销如不确定使用年限时,借:其他业务成本贷:累计摊销如果用于生产产品或其他资产:制造费用贷,借,计提减值准备借:资产减值损失-计提的无形资产减值准备贷使用寿命不确定的无形资产不应摊销,但可以考虑计提减值准备。无形资产的摊销也包括,直线法和生产总量法企业用于自由的无形资产摊销时,借:管理费用(销售费用)贷:累计摊销企业用于出租的无形资产摊销时
采纳率:63%
按市场价入账,按税法规定的年限摊销
能详细点吗
你手上的专利在市场上值多少钱,就按多少入账,如果是自己发明的专利,就按成本价入账,摊销年限税法都有规定的,网上查一下无形资产的摊销年限,只能按税法规定的年限摊销,不能缩短摊销年限而提前摊销完
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