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无形资产投资(Intangible- assets Investment/ Investment of Intangible Assets)

What is the investment in intangible assets?
Intangible assets refer to investments of investors in order to have the patent rights, non-patent technology, trademarks, land-use rights as an investment. The two sides should agree to determine the amount of the value of intangible assets, but also the need to deal with the document as a basis. Intangible assets to invest, according to the amount of its investment in China's financial system, enterprises should not exceed 20% of registered capital; case the special needs of more than 20% by the relevant departments for examination and approval should be the maximum not more than 30%.

Business investment in intangible assets received, debit, "intangible assets" accounts, credit "paid-up capital" account.

Intangible asset investment is feature: non-investment entities, a long payback