无形资产的计价与摊销“无形资产”，是指不具有实物形态，但能在较长的时间内为企业提供某种权益的各种资产。包括专有技术、专利权、场地使用权、商标权、著作权和其他无形资产。企业取得的无形资产，应当用摊销方法将其价值在整个使用期（即受益期）内逐渐摊入成本费用，合 Pricing and amortization of intangible assets “Intangible assets” refers to a variety of assets that do not have the physical form, but can provide certain rights to the enterprise for a longer period of time. Including proprietary technology, patents, site use rights, trademarks, copyrights and other intangible assets. The intangible assets acquired by the enterprise shall be gradually amortized into the cost of the intangible assets through amortization over the entire service life