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China Data Asset Capitalization &
Impairment Diagnostic

Interactive China legal orientation tool. Review the result with the relevant legal guide and qualified counsel where facts or local implementation matter.

Legal assessmentPRC lawAssumption-led estimate

01Enter facts
02Get estimate
03Check assumptions
04Verify or escalate

Compliance screen

Enterprise controls the data resource and has lawful rights/processing basis?

Future economic benefits are probable and costs can be measured reliably?

Resource fits inventory or intangible-asset accounting recognition rather than mere expense?

If using the internally generated intangible-asset route: research-stage expenditure is expensed and development expenditure is capitalized only when the intangible-asset recognition conditions are met?

Subsequent measurement follows the applicable asset standard (e.g. amortization/impairment for intangibles or cost/NRV rules for inventory)?

Legal basis

Scope

MOF's data-resource provisions do not create a new standalone 'data asset' class or statutory amortization schedule; recognition follows existing inventory/intangible-asset standards.

Legal authorityReview the legal-basis section and cited source before relying on the output.

Tool typeLegal assessment

ScopeNational framework first

Local checkLocal rules and authority practice may differ

Use the output safely

Verify before relying on the result.

InputsConfirm dates, amounts, classifications and assumptions.
AuthorityCheck the cited rule, effective date and territorial scope.
EscalationSeek review for disputed facts, material exposure or imminent deadlines.

When the file needs review

Move from the tool to a verified legal route.

Use the output to organize the facts, then confirm the source, evidence, local implementation and available remedy before acting.

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