Other intangible assets for which no amortized expense may be calculated for deduction.

其他不得计算摊销费用扣除的无形资产。

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Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.

纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。

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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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Like other intangible corporate assets, such as brand or employee loyalty, they are difficult to measure and quantify.

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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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Intangible assets, like patents and other intellectual property, are difficult to use as collateral.

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