1.问:矿山企业发生的征地拆迁排危费用及给政府的工作经费能否计入无形资产(土地使用权)?答:按《企业会计准则第6号—无形资产》及其指南规定,企业取得的土地使用权通常应确认为无形资产。无形资产应当按照成本进行初始计量。外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发 1. Q: Does the cost of land acquisition and house demolition in the mining enterprises and the government funding can be included in the intangible assets (land use rights)? A: According to the requirements of Accounting Standards for Enterprises No. 6 - Intangible Assets and its guidelines, The land use right acquired by the enterprise should generally be recognized as intangible assets. Intangible assets should be initially measured at cost. The cost of outsourcing intangible assets, including purchase price, related taxes and fees directly attributable to bringing the asset to its intended use