From a capitalization perspective

JOSNA777

Among them the parts in the gray area do not meet the definition of assets in accounting In addition the document also pointed out that the proportions of this diagram are not strictly defined based on the proportions in practice This schematic diagram can only be used to roughly represent possible parts and related content In the interpretation of the Accounting Department of the Ministry of Finance regarding the gray area some data resources are data whose ownership does not belong to the business owner such as data resources obtained through open source channels the other part is that the possession or


control of relevant data is not legal and Some data resources that Austria WhatsApp Number cannot bring economic benefits to the enterprise etc Among the data resources that have been recognized as assets they are included as data assetsin the form of intangible assetsand inventoryIn this regard Li Huiyun managing partner of Grant Thornton's Shenzhen consulting department said that after data assets are recordedthey can be treated as intangible assets for the company's own use if they are sold or traded externally they will be treated as inventory the directions for innovative application





of data assets include credit enhancement transfer investment pledge financing asset securitization etc Specifically the structure of this data asset also determines its certain characteristics On the one hand data resources can be included in data assets in the form of intangible assetswhich means that data assets have a certain nonentity on the other hand data resources that cannot bring economic benefits cannot be defined as data assets It also means all the value attributes of data assets In the Data Asset Valuation Guidanceformulated by the China Asset Appraisal Association in September  .