我国会计准则、制度规定:若无形资产丧失了使用价值和转让价值,不能给企业带来未来经济利益,并符合规定的报废条件时,就应当予以报废,报废时其账面价值(即净损失)在“管理费用”中列支。笔者认为这样处理不妥,原因如下:一是无形资产的性质与固定资产相同,都属于非货币性长期资产,既然固定资产报废的净损失在“营业外支出” China’s accounting standards and regulations stipulate that if the intangible asset loses its value in use and the value of the transfer, it will not be able to bring future economic benefits to the enterprise and will meet the stipulated scrapping conditions, it shall be scrapped. When it is scrapped, its book value (ie net loss) In the “management fee” in support. I think this is not properly handled, for the following reasons: First, the nature of intangible assets and fixed assets are the same, are non-monetary long-term assets, since the net loss of fixed assets scrapped “non-operating expenses”