Tšoaneloa ke moputso ha thepa intangible - e le karolo tiea tsa khoebo tšoaneloa ke moputso

Mosebetsi oa kgwebo, e litlaleho tse leha e le efe ea lichelete le boikarabello ho, ho na le ntho e joalo - "Classification le tekanyo ea thepa intangible" (IA). Ke karolo ena ea motse-moholo, le ke keng la ama, bone ka mahlo, empa e tlisa matlotlo khampani kapa mokhatlo le ho sebelisa nako e telele haholo. Hlahlobo ya thepa intangible kenyeletsang boitsebahatso ba le tokelo ea beng ho bona. Lekanngwang litsenyehelo tsa ho ba, ho etsa mohlala, likhoebo, thepa intangible ka phetha karolo ea bohlokoa, hobane phahameng mphahamisetsa tsa theko, haholo-holo haeba ho tlisa chelete e kenang e ntle.

Tšoaneloa ke moputso ha thepa intangible - ke karolo ea kamohelo ea khoebo, eo e bang teng pele ho kabo ea thepa intangible. Ke ho hlahloba thekiso joalo e lebeletsoe ka boleng ba 'maraka oa khoebo, ka nako eo ho hakanngoa boleng ba thepa e bonahalang,' me phapang pakeng tsa bona le theko ea thepa intangible.

Hona joale, ho na le lik'hamphani tse ngata hore tsamaisa ya thuno ya tsa matlotlo intangible. Seo ditshebeletso Ba fana ka?

- dilaesense - joale e tsoetseng pele ho feta 'me mofuta o atile ea ho kopanela thekenoloji limmarakeng moruo linaheng tse tsoetseng pele. The sephutheloana boloka libuka khampani e kenyeletsa dilaesense sekasekale, joalokaha ba ka ba le letlotlo ka sehloohong ho mokhatlo o hlophisitsoeng kapa kgwebo.

- A litokelo tsa molao ka cha tsa sehlahisoa leha e le efe, maikutlo a botekgeniki le tharollo ea eona, le letshwao la kgwebo le hlahlobo ya tokomane ena ke karolo ea bohlokoa molemong oa mong'a lona 'me o mo fa menyetla e itseng, ho fapana mohlodisani wa.

- mananeo a k'homphieutha le mekhoa e khethehileng, mekhoa bakeng sa ho rarolla mathata a lichelete, tsamaiso, theknoloji, e bitsoang romelle-hlahlojoa e le hore a ba tsebisa ka ho motse-moholo oa matla a ya mokhatlo o hlophisitsoeng kapa e rekisoe.

- Kamohelo Company hakanngoa ho boloka libuka le tiile ho khetholla melemo e tla fumana moreki, ho fumana khampani sebetsa, e ratoa haholo ke har'a bareki le tlisa le chelete e kenang e ntle. Khakanyo ena e bitsoa kamohelo.

Tsena le matlotlo a mang a intangible, mekhatlo e mengata, batsamaisi ba ka ho eketsehileng le thahasello ka ho beha boleng ba karolo joalo ho motse-moholo ka sebelisoa ka tsela e atlehileng haholoanyane, hobane kenyeletso ea eona e leng ho hlophisoa ha thepa ea khamphani tlatsetsa:

1. Phokotso ea mokhatlo oa lekhetho.

2. Laolang bophahamo ba modumo ea moputsong depreciation, ho ne ho bōptjoa ka letlole la ho bokella mehaho e mecha ea NMA.

3. Ho eketseha ha boleng mebaraka ya kgwebo ya.

4. Boikarabello ea thepa eohle ea mokhatlo o hlophisitsoeng.

5. Boikarabello boleng ba thepa intangible nakong ea kopanngoa ha makala kapa liquidation ba k'hamphani eo.

6. Lekanngwang le boholo ba karolo ea thepa intangible motse-moholo matla.

7. Hlwaya theko ea thepa intangible ka reka bona le ho rekisa.

Ho na le menyetla e meng ka taolo ya kgwebo ya. Le ka thepa intangible e kenyeletsa hape le basebetsi le koetlisitsoeng hantle, botumo ba mookameli, dikhopiraete, mehopolo le litlhahiso tse mabapi le papatso sehlahisoa, melemo efe kapa efe naheng ea sebaka. Le kamoo le bokgoni le ipabolang e tla hlahloba thepa intangible itšetlehile ka ntshetsopele tse ling tsa k'hamphani eo.