The cost of outsourcing intangible assets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.

外购无形资产的成本，包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。

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The big news story of the day was Hewlett-Packard (NYSE: HPQ) reporting that it had to write down a majority of intangible assets resulting from the purchase of Autonomy, a software provider.

FORBES: If Hewlett-Packard Looks Bad, AutoZone Looks A Lot Worse