Note Accounting Subject: How much does the amortization and scrapping of patent rights affect the company's total profit?

Debit: 54,000 yuan for non-operating expenses.

Accumulated amortization is 36,000 yuan.

Loan: intangible assets-patent 90000.

Note: The question is about the impact of 20 1 1 patent amortization on the total profit, so it should be 54,000+9,000 (amortization in the current year) = 63,000, which is the decrease of the total profit in the current year.