青云英语翻译

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无形资产包括两个项目: (1) 法律和司法管辖区的国内和国际专利申请与相关联的其它费用。专利的应用程序中发生的费用被推迟,直到该专利授予或解雇。如果授予专利,费用被摊销的专利的使用寿命。如果在任何时候,该专利的价值变得受损,然后公司将估计其剩余的价值和未折旧的金额超过该值将计入开支。如果该专利被解雇的成本立即支付。(2) 创收的客户合同和获得的许可证。资产的估计寿命平均摊销无形资产的价值。

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