china law
Lehmanlaw

How are intangible assets amortized?

How are intangible assets amortized?

Intangible assets should be amortized by the straight-line method over a period of not less than 10 years or the period as stipulated in an agreement relating to the said intangible asset. Pre-operating expenses are to be amortized over a period of not less than five years.

 

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