The company decided to transfer the right to use a patent. The original value was 220,000 yuan, and the accumulated amortization was 150,000 yuan. The income from the transfer was 90,000 yuan, which w

The company decided to transfer the right to use a patent. The original value was 220,000 yuan, and the accumulated amortization was 150,000 yuan. The income from the transfer was 90,000 yuan, which was deposited in the bank. It should be

Debit: Accumulated amortization 150,000

Bank deposit 90,000

Credit: Intangible assets 220,000

Taxes payable - business tax payable 4500

Non-operating income 15500