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Analysis:
On January 1, 2006, investment in intangible assets was accepted:
Borrow: Intangible assets-patented technology 200
Credit: Equity 120
Capital reserve - equity premium 80
Annual amortization of intangible assets = 200÷5=400,000 yuan
2006 December On December 31, 2007,
Debit: administrative expenses (or manufacturing expenses and other related accounts) 40
Credit: accumulated amortization 40
December 31, 2007 ,
Debit: administrative expenses 40
Credit: accumulated amortization 40
Net book value = 200-40-40=1.2 million yuan
The recoverable amount is less than the net book value, and impairment occurs, and the amount of impairment = 1.20-90 = 300,000 yuan
Debit: asset impairment loss 30
Credit: deduct for intangible assets Value reserve 30
The annual amortization amount = 90/3 = 300,000 yuan.
On December 31, 2008,
Debit: administrative expenses 30
Credit: accumulated amortization 30
Book value = 90 -30=600,000 yuan, which is greater than the recoverable amount, and impairment occurs. Impairment amount=60-40=200,000 yuan
Debit: Asset impairment loss 20
Credit: Provision for impairment of intangible assets 20
At the beginning of 2009,
Debit: bank deposit 50
Accumulated amortization 110
Intangible asset impairment Loss 50
Credit: taxes payable - business tax payable 2.5 (50×5)
Intangible assets 200
Non-operating expenses 7.5
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