{"id":348,"date":"2026-06-26T16:33:33","date_gmt":"2026-06-26T22:33:33","guid":{"rendered":"https:\/\/contathink.com.mx\/?p=348"},"modified":"2026-07-02T17:51:08","modified_gmt":"2026-07-02T23:51:08","slug":"activos-intangibles-ejemplos","status":"publish","type":"post","link":"https:\/\/contathink.com.mx\/?p=348","title":{"rendered":"ACTIVOS INTANGIBLES"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Los activos intangibles son bienes que tiene una empresa y tienen la particularidad de que no existen f\u00edsicamente, pero a\u00fan generan ingresos para la misma entidad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En algunos casos se pueden comprar o incluso crear dichos activos, para esto tendremos que valuar cada uno de los gastos realizados para la creaci\u00f3n como materiales para prototipos, sueldos de personal que est\u00e9n involucrados, gastos operacionales, o bien, incluso materia prima utilizada. Estos y otros gastos ser\u00e1n considerados para valuar este tipo de activos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Algunos ejemplos sobre los activos intangibles pueden ser\u2026.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Marca registrada<\/li>\n\n\n\n<li>Patentes<\/li>\n\n\n\n<li>Licencias y franquicias<\/li>\n\n\n\n<li>Derechos de autor<\/li>\n\n\n\n<li>Software<\/li>\n\n\n\n<li>Procedimientos<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Caso 1: Compra<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A continuaci\u00f3n, se muestra la adquisici\u00f3n de algunos activos intangibles que se utilizara para su explotaci\u00f3n.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>MONTO<\/strong><\/td><\/tr><tr><td><strong>MARCA REGISTRADA<\/strong><\/td><td><strong>&nbsp;$ 3,000,000.00<\/strong><\/td><\/tr><tr><td><strong>FRANQUICIAS<\/strong><\/td><td><strong>&nbsp;$ 1,000,000.00<\/strong><\/td><\/tr><tr><td><strong>SOFTWARE<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp; 500,000.00<\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$ 4,500,000.00<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>MARCA REGISTRADA<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 3,000,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>LICENCIAS Y FRANQUICIAS<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,000,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>SOFTWARE<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 500,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>IVA ACREDITABLES<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 720,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>BANCOS<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5,220,000.00<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5,220,000.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5,220,000.00<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>COMPRA DE DIVERSOS ACTIVOS INTANGIBLES<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Caso 2: Amortizaci\u00f3n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La amortizaci\u00f3n es la distribuci\u00f3n del costo del activo intangible a lo largo de su vida \u00fatil, esto significa que tendremos que sacar la parte proporcional de costo del activo por cada a\u00f1o que este siga vigente. Cabe recalcar que las amortizaciones se ban a cargar \u00fanicamente a la cuenta de gastos de operaci\u00f3n ya que est\u00e1n ligadas a las operaciones de la entidad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se registra la amortizaci\u00f3n de los siguientes activos intangibles con forme se muestra en la siguiente tabla.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>MONTO<\/strong><\/td><td><strong>VIDA UTIL<\/strong><\/td><td><strong>AMORTIZACION ANUAL<\/strong><\/td><\/tr><tr><td><strong>MARCA REGISTRADA<\/strong><\/td><td><strong>&nbsp;$ 3,000,000.00<\/strong><\/td><td><strong>10 A\u00d1OS<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 300,000.00<\/strong><\/td><\/tr><tr><td><strong>FRANQUICIAS<\/strong><\/td><td><strong>&nbsp;$ 1,000,000.00<\/strong><\/td><td><strong>10 A\u00d1OS<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100,000.00<\/strong><\/td><\/tr><tr><td><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$ 4,000,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 400,000.00<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Cabe resaltar que para calcular la amortizaci\u00f3n&nbsp; se utiliza la siguiente formula<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"53\" height=\"39\" src=\"https:\/\/contathink.com.mx\/wp-content\/uploads\/2026\/06\/image-85.png\" alt=\"\" class=\"wp-image-350\" style=\"width:53px;height:39px\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;Datos:&nbsp;&nbsp;&nbsp;&nbsp; A= amortizaci\u00f3n&nbsp;&nbsp; CA= Costo de adquisici\u00f3n&nbsp;&nbsp;&nbsp; VU= Vida \u00fatil<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Con forme a los datos obtenidos en la tabla, veamos los c\u00e1lculos para determinar el monto amortizable de cada activo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Marca registrada<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a><\/a><img loading=\"lazy\" decoding=\"async\" width=\"82\" height=\"30\" src=\"blob:https:\/\/contathink.com.mx\/1f776656-a58e-4485-a10d-59050d305343\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <img loading=\"lazy\" decoding=\"async\" width=\"88\" height=\"22\" src=\"blob:https:\/\/contathink.com.mx\/5e6228fc-c405-4d51-9215-1dcbba5beace\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A= $300,000.00<em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Franquicias<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img loading=\"lazy\" decoding=\"async\" width=\"82\" height=\"30\" src=\"blob:https:\/\/contathink.com.mx\/efd1686b-6adc-45ef-a01f-e6b79130ff61\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <img loading=\"lazy\" decoding=\"async\" width=\"88\" height=\"22\" src=\"blob:https:\/\/contathink.com.mx\/bd79176f-1a31-4134-b5b1-78b13e1a6c18\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; A= $100,000.00<em><\/em><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>COONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE OPERACI\u00d3N<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 400,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>AMORTIZACION DE MARCA REGISTRADA<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 300,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>AMORTIZACION DE LISENCIAS Y FRANQUICIAS<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>MARCA REGISTRADA<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 300,000.00<\/strong><\/td><\/tr><tr><td><strong>LICENCIAS Y FRANQUICIAS<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100,000.00<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 400,000.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 400,000.00<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DE LAS AMORTIZACIONES DE LOS ACTIVOS INTANGIBLES<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Nota: Para este caso se hizo el c\u00e1lculo de la amortizaci\u00f3n de forma anual, por lo regular el calculo debe ser de manera mensual y otra cosa importante, la vida \u00fatil puede variar dependiendo de los contratos de renovaci\u00f3n de dichos activos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Caso 3: Creaci\u00f3n de un activo intangible<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Para la creaci\u00f3n, en este caso de una patente, se requiere valuar todos los gastos incurridos que deriven de la creaci\u00f3n de esta, as\u00ed como registrarlos de manera adecuada, ya que estaremos utilizando insumos de otras \u00e1reas lo cual afecta en la valuaci\u00f3n final de los activos intangibles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se registra los gastos incurridos en la creaci\u00f3n de una patente, por lo cual se analiza la siguiente tabla.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>MONTO<\/strong><\/td><\/tr><tr><td><strong>SUELDOS DE LOS INVESTIGADORES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp; 500,000.00<\/strong><\/td><\/tr><tr><td><strong>MATERIA PRIMA UTILIZADA<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp; 200,000.00<\/strong><\/td><\/tr><tr><td><strong>GASTOS NOTARIALES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp; 250,000.00<\/strong><\/td><\/tr><tr><td><strong>HERRAMIENTA DE MANO<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50,000.00<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE OPERACI\u00d3N<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,000,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>SUELDO DE INVESTIGADORES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 500,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>MATERIA PRIMA<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>GASTOS NOTARIALES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 250,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>HERRAMIENTAS<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>BANCOS<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 500,000.00<\/strong><\/td><\/tr><tr><td><strong>ALMACEN DE MATERIA PRIMA<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200,000.00<\/strong><\/td><\/tr><tr><td><strong>IMPUESTOS Y DERECHOS RETENIDOS POR ENTERAR<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 250,000.00<\/strong><\/td><\/tr><tr><td><strong>HERRAMIENTAS DE MANO<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50,000.00<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,000,000.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,000,000.00<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DE LOS DIVERSOS GASTOS POR LA CREACION DE UN ACTIVO INTANGIBLE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Cabe resaltar que todos los gastos incurridos en la creaci\u00f3n de un activo intangible, se debe de cargar a la cuenta de gastos de operaci\u00f3n, para posteriormente mandar el monto total de las erogaciones hechas para la creaci\u00f3n de los activos intangibles a su cuenta respectiva, como lo vemos en el siguiente registro contable.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\" style=\"font-size:12px\"><table class=\"has-background has-fixed-layout\" style=\"background-color:#e0fafb\"><tbody><tr><td><strong>CONCEPTO<\/strong><\/td><td><strong>PARCIAL<\/strong><\/td><td><strong>DEBE<\/strong><\/td><td><strong>HABER<\/strong><\/td><\/tr><tr><td><strong>PATENTES<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,000,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>GASTOS DE OPERACI\u00d3N<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,000,000.00<\/strong><\/td><\/tr><tr><td><strong>SUELDO DE INVESTIGADORES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 500,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>MATERIA PRIMA<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>GASTOS NOTARIALES<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 250,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td><strong>HERRAMIENTAS<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 50,000.00<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td colspan=\"2\"><strong>TOTAL<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,000,000.00<\/strong><\/td><td><strong>&nbsp;$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,000,000.00<\/strong><\/td><\/tr><tr><td colspan=\"4\"><strong>REGISTRO DE LA CREACION DE UNA PATENTE<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Los activos intangibles son bienes que tiene una empresa y tienen la particularidad de que no existen f\u00edsicamente, pero a\u00fan generan ingresos para la misma entidad. En algunos casos se pueden comprar o incluso crear dichos activos, para esto tendremos que valuar cada uno de los gastos realizados para la creaci\u00f3n como materiales para prototipos, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-348","post","type-post","status-publish","format-standard","hentry","category-curso-de-contabilidad-gratis"],"_links":{"self":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/348","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=348"}],"version-history":[{"count":1,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/348\/revisions"}],"predecessor-version":[{"id":352,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/348\/revisions\/352"}],"wp:attachment":[{"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contathink.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}