1. The gains and losses from the transfer of the ownership of intangible assets shall be treated as non-operating income or non-operating expenses of the enterprise.
The enterprise transfers the ownership of intangible assets, that is, the enterprise transfers its right to possess, use, benefit and dispose of intangible assets to the transferee within the scope prescribed by law. When transferring money, debit the account of "bank deposit" according to the actually received amount, debit the account of "accumulated amortization" according to the accrued accumulated amortization amount, debit the account of "provision for impairment of intangible assets" according to the relevant taxes payable, credit the account of "taxes payable" according to its book balance, and credit the account of "intangible assets" according to its difference.
[Example] When an enterprise purchases a patent right, it pays 400,000 yuan, and the validity period is 10 year. Three years after the purchase, the enterprise was transferred to other units and earned 200 thousand. Enterprise-related accounting entries are compiled as follows:
(1) When purchasing the patent right:
Borrow: intangible assets-400,000 patents.
Loan: 400,000 yuan in bank deposit.
(2) Annual amortization:
Borrow: management expenses-amortization of intangible assets is 40,000 yuan.
Loan: accumulated amortization-patent 40000.
(3) When obtaining the transfer income:
Debit: 200,000 yuan in the bank.
Cumulative amortization 120000
Non-operating expenses-disposal of non-current assets lost 80,000 yuan
Loan: intangible assets of 400,000 yuan.
2. The income from the transfer of the right to use intangible assets is regarded as "other business income" of the enterprise, and the settlement cost is included in "other business expenses".
When an enterprise transfers the right to use intangible assets, the accounting of its transfer income is the same as that of transferring the ownership of intangible assets, but the method of carrying forward the transfer cost is different. Because the enterprise only transferred the right to use, the enterprise still retains the ownership of this intangible asset and still has the right to possess, use, benefit and dispose of it. Therefore, this intangible asset is still the asset of the enterprise and cannot be written off from the account. The cost of transferring the right to use intangible assets is only the cost (such as service fee, etc.). ) to perform the obligations stipulated in the transfer contract. Therefore, when transferring expenses, the account of "other business expenses" should be debited and the account of "bank deposits" should be credited according to the actual expenses incurred in performing the contract.
If the enterprise in the above example does not transfer the ownership of the patent, but only the right to use it, the transferee will pay the enterprise 50 thousand yuan every year. Enterprise accounting entries are compiled as follows:
Debit: 50,000 yuan from the bank.
Loan: Other business income is 50,000 yuan.
If * * * paid a service fee of 8,000 yuan and other related expenses when the enterprise transferred the right to use the patent, the enterprise should carry forward the transfer cost of intangible assets, and the accounting entries are compiled as follows:
Debit: Other business expenses are 8,000 yuan.
Loan: 8,000 yuan in the bank.