Patented technology is used to produce products, and its cumulative amortization amount does not affect total profits

If you simply say this sentence, it is wrong. Your understanding is correct.

Patented technology is an intangible asset of an enterprise. Intangible assets must be amortized on a periodic basis and used to produce products. The amortization amount of intangible assets is included in manufacturing expenses or production costs, and the journal entry is

Debit: production cost/manufacturing overhead

Credit: accumulated amortization

If the product is completed and sold, it will affect the profit of the current period, because the production cost will be transferred to the inventory after completion , after the sale, it will be transferred to the main business cost, and the operating cost is a deduction from the profit. How can it not affect the company's current profit? ! If the products produced using patented technology are not completed or are not sold after completion, it will not affect the current profit, because the inventory of goods is listed on the balance sheet and is not included in the current income statement. But this situation is rare in practice. Who produces products to increase inventory rather than sales?

Therefore, this question does not have the premise of "unsold", and the conclusion is not valid. This conclusion is only true if the topic is "Patented technology is used to produce products and has not been sold, and its accumulated amortization amount does not affect the total profit."