Business Entity Accounting Act Article 50
（Intangible Asset）For purchased goodwill, trademarks, patents, copyrights, franchises, and other intangible assets, the cost must be the acquisition cost.If the intangible assets referred to in the preceding Paragraph are self-developed, only the cost for registration or finished creative work can be recorded as acquisition cost. The research and development costs incurred must be recorded as current expenses. However, in the event of stipulations provided otherwise by the competent authority, this limit does not apply.
中文原文 商業會計法第50條
購入之商譽、商標權、專利權、著作權、特許權及其他無形資產，應以實際成本為取得成本。
前項無形資產自行發展取得者，以登記或創作完成時之成本作為取得成本，其後之研究發展支出，應作為當期費用。
但中央主管機關另有規定者，不在此限。
前項無形資產自行發展取得者，以登記或創作完成時之成本作為取得成本，其後之研究發展支出，應作為當期費用。
但中央主管機關另有規定者，不在此限。