Note: Accounting question: Company A bought the patent right on January 2, 2011, at a cost of 90,000 yuan. The patent has a service life of ten years. On December 31, 2014, due to

The impact of the amortization and scrapping of the patent on the company's total profit in 2014 was 54,000 yuan. The intangible assets were scrapped on January 1, 2014, and were no longer amortized in January, so there was no amortization. Influence. Here, the book value of intangible assets must be written off and included in non-operating expenses. Non-operating expenses are profit and loss items and affect the total profit.