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2УДК 33 Yayylova O., Mahtymova M., Durdyyev M.
Yayylova O.
Teacher of the Department of Economic management in enterprises Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
Mahtymova M.
Teacher of the Department of Economic management in enterprises Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
Durdyyev M.
Student Faculty of Economics and Management Turkmen State Architecture and Construction Institute (Ashgabat, Turkmenistan)
INTANGIBLE ASSETS: THEIR ESSENCE, PURPOSE AND CLASSIFICATION
Аннотация: this article provides a brief overview of intangible assets: their essence, purpose and classification. It also talks about the critical mass of the enterprise.
Ключевые слова: economics, management, business economics, intangible assets, securities, assets.
In today's conditions, intangible assets are an integral part of the company's economic activity, a significant part of which is made up of intangible assets. Intangible assets are objects that do not have physical characteristics, but provide the ability to generate income on a permanent basis or over a long period of time. Such assets include: rights to natural resources and land, inventions, copyrights, patents,
trademarks, ["know-how"], trademarks, purchased brokerage or leasehold rights, and others. . The value of intangible assets is shown on the company's balance sheet.
Interest in intangible assets as an important set of assets of an enterprise is steadily increasing. This depends on the following circumstances:
- intensification of the competitive struggle for leadership at the global level,
- expansion of service network,
- acceleration and complexity of scientific and technical development,
- slow (compared to cash) depreciation of these assets and others.
The value of some types of intangible assets can be several times higher than the value of the company's assets. This is most evident in the example of the value of commodity symbols. According to the law, a trade mark and a service mark are, respectively, signs that allow to distinguish the goods and services of one legal entity or individual from similar goods and services of other legal entities and individuals.
Owning a trademark is like owning capital. In developed economies, 30-50% of the assets of enterprises with relevant trademarks consist of so-called intangible assets, and a large part (up to 80%) of them is the trademark.
By another definition, intangible assets are 'purchasable' intangible assets, for example, patents, etc. and it is divided into "non-processed" intangibles, manifested in skills and abilities.
Today, more than half of the machine-building products produced in the world are produced on the basis of license agreements, which allow the buyer to acquire know-how for continuous production and to improve business problems, to carry out mutual exchange of improved products and to distribute licensed products in certain markets according to an agreement with a partner.
Intangible assets are stated in the accounting records at their initial cost, which is defined as the sum of all actual costs, less value added tax and other compensable taxes.
Actual costs for the purchase of intangible assets include: - the amount of money paid to the right holder (seller) in accordance with the rights transfer (purchase) agreement, - amounts paid to organizations for transactional information
and advisory services, - registration fees, customs fees, license fees and similar payments made in connection with the granting (purchase) of exclusive rights of the right holder, - non-refundable taxes paid in connection with the acquisition of an intangible asset. - if the intangible asset object was purchased through an intermediary organization, the fees paid to that organization, - other costs directly related to the purchase of intangible assets.
The initial value of intangible assets created by the enterprise itself is defined as the sum of all real costs (expended funds, wages, services of other organizations under contractual agreements, license fees related to obtaining licenses, certificates, etc.) for the creation and preparation. Excludes value added tax and other compensable taxes.
Intangible assets, such as property, plant and equipment, are recognized in use during their useful life. Value of use from intangible assets is included in the cost of goods manufactured according to the value of use and is calculated using one of two methods for tax accounting, namely, the straight-line and non-linear methods. The useful life of an intangible asset is equal to the period of the grant of the license, certificate or other document limiting the period during which the intellectual property objects can be used.
СПИСОК ЛИТЕРАТУРЫ:
1. Law of Turkmenistan "On State Support of Small and Medium Entrepreneurs". - Ashgabat, 2009;
2. Law of Turkmenistan "On Enterprises". - Ashgabat, 2000
