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.

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摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。

The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.

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职业体育俱乐部经营过程中，其主要收入除了门票之外，一般集中于俱乐部无形资产的开发收入、运动员的转会收入和出售电视转播权的收入。

For professional sports clubs, most of th em mainly rely on, except tickets fee, their development of intangible assets the transfer of players and the selling of TV rights as their receipts.

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