GB/T 35416-2017Classification and codes for intangible assets (English PDF)

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.

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.