Kunpeng Project
How should intangible assets be amortized during the liquidation of the company?
At the time of liquidation of an enterprise, due to the depreciation and amortization of fixed assets and intangible assets, the amortization method during the liquidation period is also different. In this case, the amortization of intangible assets will also change depending on the situation at the stage of realization.
1.Amortization after liquidation: When a company decides to sell or transfer an intangible asset in order to achieve its liquidation purpose, the date of its liquidation can be used as the basis for liquidation. This refers to the apportionment of intangible assets according to their number of years when they reach their actual value.
2.One-time amortization: In addition, when the company is liquidated, it can adopt the one-time amortization method, that is, all intangible assets are depreciated at the time of liquidation, so that they can be quickly realized.
3.Loss of intangible assets: Losses on intangible assets should be accrued when the company is liquidated in bankruptcy if the company believes that its value has decreased significantly, or if it cannot achieve the expected economic benefits. This can result in the depreciation of intangible property, or its complete disappearance.
4.Judicial proceedings: In some cases, the liquidation may require the disposal of immaterial property, depending on local laws and regulations. This can be an intangible asset that is evaluated, transferred, or liquidated according to a legal process.