Borrow: intangible assets of 600,000 yuan.
Loan: 600,000 yuan in bank deposit.
2. The monthly amortization amount of intangible assets is 600,000 yuan/120 = 5,000 yuan.
Borrow: management fee or manufacturing fee is 5000 yuan.
Loan: accumulated amortization of 5000 yuan.
3.2 The book value in February is 20121231= 600000-5000 * 4 = 580000, and the provision for impairment should be accrued =580000-550000=30000.
Debit: Asset impairment loss of 30,000 yuan.
Loan: intangible assets are impaired by 30,000 yuan.