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.
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.
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