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GB/T 35416-2017: Classification and codes for intangible assets
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| Standard ID | Contents [version] | USD | STEP2 | [PDF] delivered in | Standard Title (Description) | Status | PDF |
| GB/T 35416-2017 | English | 199 |
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Classification and codes for intangible assets
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GB/T 35416-2017
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Basic data | Standard ID | GB/T 35416-2017 (GB/T35416-2017) | | Description (Translated English) | Classification and codes for intangible assets | | Sector / Industry | National Standard (Recommended) | | Classification of Chinese Standard | A24 | | Classification of International Standard | 35.040 | | Word Count Estimation | 10,172 | | Date of Issue | 2017-12-29 | | Date of Implementation | 2018-04-01 | | Regulation (derived from) | National Standard Announcement 2017 No. 32 | | Issuing agency(ies) | General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China, Standardization Administration of the People's Republic of China | GB/T 35416-2017: Classification and codes for intangible assets---This is a DRAFT version for illustration, not a final translation. Full copy of true-PDF in English version (including equations, symbols, images, flow-chart, tables, and figures etc.) will be manually/carefully translated upon your order.
Classification and codes for intangible assets
ICS 35.040
A24
National Standards of People's Republic of China
Intangible asset classification and code
2017-12-29 Posted
2018-04-01 implementation
General Administration of Quality Supervision, Inspection and Quarantine of People's Republic of China
China National Standardization Administration released
Directory
Preface Ⅰ
1 Scope 1
2 Terms and definitions 1
3 classification principle 1
4 encoding method 1
5 Code Table 2
5.1 Patents 2
5.2 Non-patent technology 2
5.3 Copyright 2
5.4 Resource Qualification 3
5.5 Trademark rights 4
5.6 Information Data 4
5.7 operating 5
Reference 6
Foreword
This standard was drafted in accordance with the rules given in GB/T 1.1-2009.
This standard proposed by the China National Institute of Standardization.
This standard by the National Information Classification and Coding Standardization Technical Committee (SAC/TC353) centralized.
This standard drafting unit. China National Institute of Standardization, China Assets Appraisal Association, China Science and Technology Promotion Association, the standard joint consultation
Heart stock company, Beijing Wuzhou Tianyu Certification Center, China Sqf Qingdao Sifang Locomotive and Rolling Stock Co., Ltd., China State Construction Group Chengdu Survey Equipment Co., Ltd.
Institute Co., Ltd., CITIC Dicas Co., Ltd., Jiangsu Hengtong Optoelectronics Co., Ltd., Tong Group Co., Ltd., Wang Group
Co., Ltd., Gasbera Compressor Co., Ltd., Fuyao Glass Industry Group Co., Ltd., Zhuhai Silver Long New Energy Co., Ltd., South
Power Grid Institute of Science and Technology Co., Ltd., Qin Zhi Digital Technology Co., Ltd., Shandong Tianrui Heavy Industries Co., Ltd., Guizhou, China Maotai
Plant (Group) Co., Ltd., Sichuan Yibin Wuliangye Group Co., Ltd., days to Battery Group Co., Ltd., Qingdao Haier Intelligent Technology
R & D Co., Ltd., Ningbo Yongfa Intelligent Security Technology Co., Ltd., Midea Group Co., Ltd., Innovation Alliance Certification Center Co., Ltd.,
Guangzhou Institute of Standardization.
The main drafters of this standard. High, Zhang Guochun, Han Liying, Yan Kui Tong, Lu Chengxu, Tan Xingzheng, Tan Hua, Chen Minghai, Sun Guangzhi, Cheng Yue,
Zhang Yanqi, Zhu Hong, Liang Jianying, Wu Ying, Chen Wantao, Pu Ling, Zhu Zhihua, Hou Jiaxin, Sun Yixing, Shen Xiaoping, Zhang Yuefang, Wang Yuebin, Wang Ting,
Zhu Jinsong, He Weilin, Zuo Min, Wei Yincang, Wang Xin, Zhou Yuzhong, Liu Yufeng, Wu Zhigang, Li Yongsheng, Zhang Jieyu, Liu Hanlin, Tang Bochao, Zhang Tianren,
Zhao Haimin, Wang Bin, Cao Zhongwei, Liu Xiaowen, Zhou Haizhen, Huang Huitong, Liu Dongdong, Yang Xiaofeng, Wang Yu Xin, Wu Wenhui.
Intangible asset classification and code
1 Scope
This standard specifies the classification of intangible assets, coding methods, codes and units of measurement.
This standard applies to intangible assets management, inventory, registration, statistics and other work.
2 Terms and definitions
The following terms and definitions apply to this document.
2.1
Intangible assets
The non-monetary nature that a particular subject owns or controls, does not have a specific physical form and can continue to function and bring economic benefits
Resources.
3 classification principle
This standard according to the basic attributes of intangible assets, the existence of forms and the main purpose of classification, due to take into account the needs of industry management.
4 encoding method
The code uses 3 layers of 5 digits, the first one indicates the major, the second, the third indicates the middle; the fourth, the fifth indicates the minor.
The classification structure shown in Figure 1.
The first one indicates the major category
××
2nd place, 3rd place means middle class
××
No. 4, No. 5 represents a small class
Figure 1 intangible assets classification code structure
The first seven categories of intangible asset classification codes represent the seven major categories as follows.
a) Patents;
b) non-patented technology;
c) copyright;
d) resource qualification
e) trademark rights;
f) information data;
g) Business.
The code "99" in the subclass of intangible asset classification code is the accommodation item, which is mainly used for the intangible asset that has not been listed yet.
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