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Intangible Assets | 12 Months Ended
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Dec. 31, 2010
Intangible Assets [Abstract] |
INTANGIBLE ASSETS |
8. |  | INTANGIBLE ASSETS
|  | During the year ended December 31, 2010, the Group assessed certain indicators of impairment impacting the King of Kings 3 (“KOK 3 game software”) game’s revenue and cash flow forecasts which were primarily attributed to increasing competition coupled with declines in customer demand (Note 2 (27) Business and economic risk). The Group tested the KOK3 game software for impairment using an income approach, which involves applying an appropriate discount rate to estimated cash flow forecasts. Based on the Company’s analysis, the Company recorded an impairment charge of approximately RMB46,557,669 (US$7,054,192), for the year ended December 31, 2010, which is included in the line “Impairment of intangible assets” in the consolidated statements of operations and comprehensive income. There were no indicators of impairment noted related to the intangible assets during the year ended December 31, 2009.
|  | The following table presents the Company’s intangible assets as of the respective balance sheet dates:
|  | As of December 31, 2010 |
|  |  |  |  |  | Accumulated |  |  |  |  |  |  | Deconsolidation of |  |  |  |  |  |  | Net Carrying |
|  | Gross Carrying Value |  |  | Amortization |  |  | Impairment |  |  | a subsidiary (Note 5) |  |  | Net Carrying Value |  |  | Value |
|  | (RMB) |  |  | (RMB) |  |  | (RMB) |  |  | (RMB) |  |  | (RMB) |  |  | (US$) |
Online game product development costs |  |  | 28,745,846 |  |  |  | (10,074,220 | ) |  |  | — |  |  |  | — |  |  |  | 18,671,626 |  |  |  | 2,829,034 |
Purchased software |  |  | 50,575,054 |  |  |  | (36,775,426 | ) |  |  | — |  |  |  | — |  |  |  | 13,799,628 |  |  |  | 2,090,853 |
Acquired software from acquisition of subsidiaries |  |  | 1,624,891 |  |  |  | (141,429 | ) |  |  | — |  |  |  | — |  |  |  | 1,483,462 |  |  |  | 224,767 |
KOK 3 game software |  |  | 80,073,005 |  |  |  | (8,515,336 | ) |  |  | (46,557,669 | ) |  |  | (25,000,000 | ) |  |  | — |  |  |  | — |
Intangible assets, net |  |  | 161,018,796 |  |  |  | (55,506,411 | ) |  |  | (46,557,669 | ) |  |  | (25,000,000 | ) |  |  | 33,954,716 |  |  |  | 5,144,654 |
|  | As of December 31, 2009 |
|  |  |  |  |  | Accumulated |  |  |  |
|  | Gross Carrying Value |  |  | Amortization |  |  | Net Carrying Value |
|  | (RMB) |  |  | (RMB) |  |  | (RMB) |
Online game product development costs |  |  | 19,924,142 |  |  |  | (6,746,615 | ) |  |  | 13,177,527 |
Purchased software |  |  | 45,421,880 |  |  |  | (18,840,946 | ) |  |  | 26,580,934 |
Acquired software from acquisition of a subsidiary |  |  | 478,862 |  |  |  | — |  |  |  | 478,862 |
KOK 3 game software |  |  | 78,090,967 |  |  |  | — |  |  |  | 78,090,967 |
Intangible assets, net |  |  | 143,915,851 |  |  |  | (25,587,561 | ) |  |  | 118,328,290 |
|  | Amortization expenses for the years ended December 31, 2008, 2009 and 2010 were RMB8,120,619, RMB15,123,412 and RMB29,918,850 (US$4,533,159) respectively.
|  | The estimated annual amortization expense for each of the five succeeding fiscal years is as follows:
|  | Amortization |
|  | (RMB) |  |  | (US$) |
For the years ending December 31, |  |  |  |  |  |  |  |
2011 |  |  | 16,130,261 |  |  |  | 2,443,979 |
2012 |  |  | 8,049,570 |  |  |  | 1,219,632 |
2013 |  |  | 5,594,130 |  |  |  | 847,595 |
2014 |  |  | 3,339,750 |  |  |  | 506,023 |
2015 |  |  | 493,461 |  |  |  | 74,767 |

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