中外比希较会计ch8.pptVIP

Intangible assets（P333-337/211-215） Operating expenses versus Intangible Assets Intangible Assets: reasonable evidence of future benefits Expenditures for advertising campaigns? training employees? The duration of the benefit is uncertain. expensed When the cost is insignificant—revenue expenditure significant—intangible assets Types of Intangible assets Patents Copyright Trademarks and trade names (brand names) Franchise/License Research and development costs (RD) Goodwill GE Page 49 Coco-cola Page 31 Patents(P3