无形资产摊销的理论依据-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	无形资产摊销的理论依据
释义	作为一种长期资产，无形资产为企业带来未来经济利益的能力逐渐降低，其价值也会在其使用期限内逐渐减少，直至全部丧失。因此，无形资产的价值也应分期摊销。现行制度规定，无形资产应自取得当月起在预计使用年限内分期平均摊销。
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