Research on Amortization Methods for Corporate Data Assets
With the deepening of digital transformation,the importance of data assets has become increasingly prominent.Exploring amortization methods for corporate data assets is of great significance for improving modern enterprise financial and accounting management as well as corporate digital transformation.This paper focuses on the amortization of data assets with both determinable and indeterminate useful lives.Based on the characteristics of data and their close ties to corporate economic activities,it proposes various amortization strategies,including those based on usage frequency,technological updates,data aging,data renewal,and dynamic amortization methods.This paper provides a valuable reference for enterprises to optimize data asset management,enhance the quality of accounting information,and assist in economic decision-making amidst the backdrop of digital transformation.
NETL
NSTL
万方数据
