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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://sentencedict.com/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.