In this paper, we consider the following hypothesis by confirming the actual provisions in the Statement of Financial Accounting Standards. That is, if an intangible asset can be explained by the analogy of the existing rules when considered from the standpoint of "the way of usage and cost allocation of assets", the accounting treatments of the existing rules are applied to the intangible asset. As a result of the consideration, two points has been implicated in this paper. First, the accounting treatments of intangible assets can be basically described in the logic of the existing rules. Second, there is some distinction based on the difference of nature in the intangible assets.
