Self-developed intangible assets shall be accounted at actual cost in the development process.
Self-developed intangible assets shall be accounted at actual cost in the development process.
自行开发的无形资产，应当按开发过程中实际发生的支出数记帐。
Self-developed intangible assets shall be accounted at actual cost in the development process.
自行开发的无形资产，应当按开发过程中实际发生的支出数记帐。