The accounting entry is:
Debit: cumulative amortization of intangible assets of 25,
Non-operating expenses-loss of disposal of intangible assets of 25,.
Loan: intangible assets? 5,
Note: Cumulative amortization of intangible assets = 5,/1 * 5 = 25,?
References:
Book Balance refers to the actual book balance of an account, and allowance items related to the account (such as accumulated depreciation and accumulated amortization) may not be deducted.
if the intangible assets are not expected to bring economic benefits to the enterprise, the book value of the intangible assets shall be written off, and its book value shall be converted into current profits and losses (non-operating expenses).
for intangible assets:
book balance = original book price of intangible assets
net book value = original book price of intangible assets-accrued accumulated amortization
book value = original book price of intangible assets-accrued accumulated amortization-accrued impairment reserve
Baidu Encyclopedia-intangible assets
book balance.