Debit: intangible assets 120000
Loan: bank deposit 120000.
For example:
Borrow: intangible assets-patent right
Loans: bank deposits
09( 10) 12.3 1
Borrow: manufacturing cost
Loan: accumulated amortization
20 1 1. 1. 1
Debit: bank deposit
accumulated amortization
Loan: intangible assets-patent right
Taxes payable-business tax payable
Extended data:
The economic benefits related to the intangible assets are likely to flow into the enterprise; As an intangible asset, a project must have the conditions that the economic benefits of its production are likely to flow into the enterprise. Because the most basic feature of assets is that the expected economic benefits generated are likely to flow into the enterprise, if the expected economic benefits generated by a project cannot flow into the enterprise, it cannot be recognized as the assets of the enterprise.
In accounting practice, to determine whether the economic benefits created by intangible assets may flow into enterprises, it is necessary to make reasonable estimates of various economic factors that may exist in the expected service life of intangible assets, and should be supported by clear evidence.
Baidu encyclopedia-intangible assets