数据资源无形资产处理引监管关注 深交所问询每日互动IDC费用归集等问题

Core Viewpoint - Daily Interaction Co., Ltd. is under scrutiny from the Shenzhen Stock Exchange regarding the compliance of its data resources being treated as intangible assets, specifically questioning the recognition criteria and subsequent measurement of these assets [1] Group 1: Compliance and Accounting Treatment - The regulatory body has requested clarification on the conditions for recognizing data resources as intangible assets, the standards for accumulating IDC costs, and how these costs are distinguished from operating costs [1] - Daily Interaction asserts that its legally accumulated data resources, after being desensitized and cleaned, form high-utility assets primarily used for monetization in commercial and public services, meeting the criteria for intangible asset recognition [1] - The company states that IDC costs related to data collection and mining (such as cabinet rental and bandwidth fees) are categorized as data resource costs, with a clear distinction from operating costs achieved through dedicated account usage statistics [1] Group 2: Industry Comparison and Future Implications - Daily Interaction emphasizes that its accounting treatment aligns with industry peers such as Tuoer Si and Kaipu Cloud [1] - Starting in 2024, IDC costs previously recorded as expenses will be capitalized and amortized over five years, significantly impacting profits: in 2024, the net increase in the book value of data resources will enhance profits by 43.69 million yuan [1] - However, the increase in amortization expenses in the first three quarters of 2025 is expected to lead to a decline in gross margin, with the company noting that the profit-boosting effect of future investments in data assets will gradually diminish [1]