II. Functioning of accounts
Class 2. Fixed assets

20. Intangible fixed assets


Account 201 " Formation expenses " records formation expenses either directly or through account 72 " Own work capitalized ".

Account 203 " Research and development costs " records applied research and development costs that may be included in intangible assets. It is debited by crediting account 72 " Own work capitalized " . If the projects fail, the corresponding costs are immediately amortized by debiting the subdivision of account 687 entitled " Exceptional depreciation and amortization of fixed assets " .

When a patent is acquired as a result of research related to the realization of projects, account 205 " Concessions and similar rights, patents, licenses, trademarks, processes, software, rights and similar assets " is debited with the amount used as the entry value of the patent by crediting account 203.

Account 205 records the expenses incurred in obtaining the benefit of the protection granted, under certain conditions, to the holder of a concession, inventor, author or beneficiary of the right to use a patent, license, trademark, process, literary or artistic property rights.

Account 205 also records expenditure for the acquisition or creation of software, which may be recorded as intangible assets.

Account 206 " Leasehold rights " records the amount paid or due to the previous lessee in consideration of the transfer to the purchaser of rights resulting from both agreements and commercial property legislation.

Account 207 " Goodwill " records the purchase of intangible elements of the acquired goodwill, which are not separately valued and recorded in the balance sheet and which contribute to the maintenance or development of the entity's business potential.

Account 207 also records the merger deficit.


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