Article 47 the amortization of intangible assets shall be computed using the straight-line method.

第四十七条无形资产的摊销，应当采用直线法计算。

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The method chosen by an enterprise for the amortization of intangible assets shall reflect the expected realization pattern of the economic benefits which relevant to the intangible assets.

企业选择的无形资产摊销 方法，应当反映与该项无形资产有关的经济利益的预期实现方式。

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Then introduce the problems existing in the current intangible assets accounting information in the knowledge-based economy times, such as the problem of recognize, measurement amortization.

接着说明现有的无形资产会计在会计信息的供给上存在很多的问题。如确认的问题、计价的问题、摊销的问题等。

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These reconciliations adjust the related GAAP financial measures to exclude stock-based compensation, amortization of acquisition-related intangible assets, other acquisition-related costs, a contribution expense, a legal settlement charge, and the associated tax impact of these items, where applicable.

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