Original release，Platen！

Xiaobian often sees a small partner question：

Today, I will tell you that a software is an intangible asset or a fixed asset.。

First let's take a look at how to define fixed assets and intangible assets in the accounting standard.。

according to《Enterprise accounting standard6No——Intangible assets》Article 3：

(is website development a fixed asset)《Enterprise accounting standard4No――Fixed asset》Article 3：

So software，Is it a fixed asset or an intangible asset？How to distinguish？Here Xiaobian listed the following five cases：

(is website development a fixed asset)condition1：from“Can software and fixed assets can be separated”Come to see

(is website development a fixed asset)for example，Automation control software for production equipment，Once it is missing，This device is not working properly，This shows that the software is an indispensable component in the device.，At this time, it should be treated as a fixed asset.。

on the contrary，If this software and fixed assets can be separated，And can be priced separately，Then, it will be used as an intangible asset.。

(is website development a fixed asset)condition2：from“Software use”Come to see

(is website development a fixed asset)①If the software is used for production and operation or management，Should be treated as an intangible asset。

②If the software is part of the composition，At this time, you should see if the software can batch copy application.（That is, multiple products can be used for a software），if it is possible，Then the purchased software is used as intangible asset processing；if it is not possible，One product can only match a software，At this time, you should process it as an inventory.。

③If the software is used for research and development，It is also necessary to see if the software can be used as other uses.，Such as use in production，if there is not，R & D expenditure，Otherwise the intangible assets are included。

(is website development a fixed asset)condition3：Software developed by the company

The cost of enterprises in the development process is included in the R & D expenditure，Introduction to intangible asset account later。

condition4：Entrusting the software developed by third parties

Entrusting the software developed by third parties，Also need to see where software is used?，E.g：Please develop a software，Production and operation，This software development fee should be included in intangible assets，No need to be included in product cost，Upset by contract rental，If it is a bought，Generally amortized three years，Later maintenance cost direct costs。

condition5：Software obtained in other ways

For example, enterprises accept software investment and donation，It is also determined by the use of software.，Can be referenced2。

Just introduce here，Welcome everyone to file a correct opinion

The most complete classification of management costs：