专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。
Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.
采用文献资料法，就我国大型体育赛事场馆无形资产开发的概念、内容及价值进行分析。
The method of literature was used to analyze the concept, content and value of the exploitation of intangible assets of stadiums and gymnasiums for major sports competitions in our country.
第四十七条无形资产的摊销，应当采用直线法计算。
Article 47 the amortization of intangible assets shall be computed using the straight-line method.
最后通过评估案例对在农业无形资产评估中应用较多的收益现值法评估模型的可行性进行了验证。
At last, through assessing case to prove the feasibility of current value of the income method models that USES more in agriculture's invisible assets appraisal finally.
借鉴无形资产评估方法中的收益现值法，提出了企业形象资产价值的评估方法。
The paper established valuation methods of corporate identity assets according to earnings present value methods of intangible assets valuation methods.
主要论述了无形资产评估的前提、对象和特点以及收益法的基础理论。
Part Two: This part puts emphasis on the basic theory of Intangible Assets Valuation and Income Approach.
运用条件价值法从需求方的角度对医院院誉的价值进行评估，是对传统无形资产评估方法的突破。
It is a breakthrough of the traditional intangible assets evaluating method that using Contingent Valuation method to evaluate a hospitals goodwill from the need aspect.
运用因素分析法建立组合无形资产结构图； 借鉴运筹学多目标决策层次分析理论剥离出“渠道资产”价值；
Secondly, We use factors analysis to erect structure chart of intangible assets, and analytic hierarchy process of operation research to peel off "channel assets" value;
运用因素分析法建立组合无形资产结构图； 借鉴运筹学多目标决策层次分析理论剥离出“渠道资产”价值；
Secondly, We use factors analysis to erect structure chart of intangible assets, and analytic hierarchy process of operation research to peel off "channel assets" value;
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