How to calculate the sales of patented technology?
Debit: bank deposit
receivables
accumulated amortization
Debit: provision for impairment of intangible assets
Profit and loss from asset disposal
Loan: intangible assets
Taxes payable-VAT payable-output tax
Patented technology refers to the technology protected by patent within the validity period. According to the classification of patents in China's patent law, it mainly includes technologies protected by invention patents and utility model patents.
How to understand intangible assets?
Intangible assets belong to the main body of assets, and intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.
The accounting of intangible assets is carried out in the subject of "intangible assets". The value of intangible assets registered by the borrower, the value transferred out after crediting the business and the value amortized in installments, with the balance in the debit side, indicating the intangible net value. In specific accounting, a subsidiary ledger can be set according to the category and project of intangible assets.