1. The bank's accounts have just revealed that its intangible assets have shrunk alarmingly.

2. Measurement Intangible assets, such as knowledge and learning, account for a large part of a company's value.

3. The problem lies in how intangible assets are defined and valued.

4. Castle now carries audio copyrights under intangible assets at directors' valuation instead of at cost less amortisation.

5. The group's total intangible assets come to ￡13.922m, and total fixed and current assets to ￡24.869m.

6. Intangible assets include goodwill, patents, trademarks, copyrights, and franchise.

7. Increase in amortisation expenses of intangible assets arising from.

8. Asset can be divided into tangible and intangible assets.

9. The basis of valuation for intangible assets is cost.

10. The cost of intangible assets can be measured reliably.

11. Article 17With regard to intangible assets with limited service life, its amortization amount shall be amortized within its service life systematically and reasonably.

12. Part of the maker of fixed assets or intangible assets, corresponding accounting depreciation or stop amortized .

13. There are various self-established valuation methods of intangible assets, from which different types of enterprises shall select one that best complies with their respective situations.

14. Intangible assets are non-current items owned by business, such as a copyright, franchise, goodwill, patents, and leasehold.

15. Comparing with the real assets, intangible assets has its unique value change rule.

16. The cost of intangible assets shall be amortized based on their validity periods.

17. Article 51 Fixed assets, depletion assets, and intangible assets maybe revalued according to laws and regulations.

18. "These are intangible assets that are easier to relocate than factories, " he told swissinfo.ch. "These are increasingly high-value assets that do not require a large workforce to manage.

19. The intangible assets should be amortized evenly from the current month when acquired to the end of the estimated useful life.

20. Like tangible long-lived assets, the value of the intangible assets is declining during the life of the assets./intangible assets.html

21. It shows that intangible assets and long-term investment are invisible in statement of assets and liabilities and the future profit ability is not accounted in book valuing method.

22. Article 4 For taxpayers providing taxable services, transferring intangible assets or selling immovables , the tax payable shall be computed according to the turnover and the applicable tax rates.

23. The company fixed assets, intangible assets, valuation and accounting management.

24. After a tortuous argument, the standard-setters agreed to let banks value and disclose their intangible assets in their balance sheets as well.

25. The factors which, if present, indicate the transfer as a going concern largely relate to intangible assets.

26. Explain the methods of depreciation and amortisation used for the main fixed and intangible assets.

27. Eighthly , strengthen the management of human resources , push the continuous creation of Collcges and Universities Sports Intangible Assets .

28. Non-monetary assets exchange is a special and nonrecurring transaction with some non-monetary assets, such as inventory, fixed assets, intangible assets and long-term equity investments.

29. The certification of enterprises, the customer won a good external image, also obtained a very valuable intangible assets.

30. Tax official : yes, it does in the case of transfer of the intangible assets or immovable property.

31. Currently intangible assets transfer pricing issue has become increasingly hot issue in both theory and practice.

32. In general, the cost of intangible assets should be amortized over the periods expected to be benefited by their use, which in no case is longer than their legal existence.

33. Article 19 Intangible assets with uncertain service life may not be amortized.

34. The research of the assessment of intangible assets is relatively delayed compared with other assets.

35. The amortization period for intangible assets assigned or invested by Dalian industrial enterprises can be reduced by not more than 40% based on current period of amortization.

36. When the service life and the amortization method of intangible assets are different from those before, the years and method of the amortization shall be changed.

37. Increments in equity from revaluation of property, plant and equipment, depletable assets and intangible assets.

38. As Northeast Old Industrial Base, Dalian enjoys expanded scope of offset for VAT, and also the favorable policy on accelerated depreciation for fixed assets and intangible assets.

39. the amortization period in respect of intangible assets for which no useful life has been stipulated or which have been developed internally shall not be less than ten years.

40. All intangible assets shall be averagely amortized over the periods benefited from such expenditures and the unamortized balance shall be itemized and shown in financial statements.

41. Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.

42. All intangible assets shall be averagely amortized periodically over the period benefited from such expenditures and be shown with unamortized balance in accounting statement.

43. The non-monetary assets include such fixed assets as buildings, machines and equipments as well as such intangible assets as patent rights, trademark rights and non-patented technologies.

44. The best precaution is to incorporate self-generated goodwill as intangible assets into the total assets in asset appraisal.

45. The term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and non-current.

46. In order to adapt to the management of the market economy an enterprise should center effort on value form management. The key management is intangible assets and human resources.

47. Non-current assets also can be intangible assets, such as goodwill, patents or copyright.

48. The accounting conferment and the measurement are affected at two aspects such as human resources and intangible assets.

49. Honesty and faithfulness is not only a person's external behavior of thinking, but also a kind of indispensable intangible assets for existing in society.

50. To amortize the intangible assets is the accounting method used to describe the shrinkage.

51. An enterprise shall check the life of intangible assets with uncertain life during each accounting period.

52. Long - term assets comprise long - term investments, fixed assets, intangible assets,[http:///intangible assets.html] deferred assets and other long - term assets.

53. Powerful intangible assets can help business owners achieve their goals.

54. Form of intangible assets, according to the intangible asset amortization costs of 150 %.

55. As electric power system reform is deepened, the content of electric power intangible assets will be ceaseless and patulous.

56. This part explained the accounting basis of measurement - fair valuation and measurement of the intangible assets.

57. Intangible assets mean those non-physical assets utilized by taxpayers in long term, including patents, trademarks, rights of works, land use rights, non - patented know-how , goodwill, etc...

58. Classified by the degree of equitability, total assets include circulating assets, long-term investment, fixed assets, intangible assets and deferred assets , and other assets.

59. Long - term assets are classified into tangible assets intangible assets.

60. Long - term assets are classified into tangible assets and intangible assets.

61. Article 23 In case no economic benefit is expected to be brought by some intangible assets to the enterprise, the carrying value of the intangible assets shall be written off.

62. Shareholders' equity normally excludes intangible assets such as goodwill and is calculated by deducting total liabilities and intangibles from total assets.

63. The straight-line method normally is used for amortizing intangible assets.

64. For example, the years of estimated useful life of fixed assets and the projected net residuals, intangible assets is expected to benefit period.

65. Intangible assets are not included in a company's liquidation value.

66. Intangible assets received from investors shall be accounted for at the assessed value recognized or the amount specified in the contract.

67. Article 21An enterprise shall, at least at the end of each year, check the service life and the amortization method of intangible assets with limited service life.

68. Its extension includes 4 kinds of property right such as the droit of tangible, intangible assets.