Management of intangible assets

0 1 year when purchasing: borrowing: intangible assets-patent right 100000 loan: bank deposit 10000 1 year-end amortization borrowing: amortization of intangible assets-patent right 20000 loan: intangible assets 200002. Year-end: Borrow: amortization of intangible assets-patent right 20000 Loan: intangible assets 20000. Now the value of intangible assets is:100000-20000-20000 = 60000. The estimated recoverable amount is: 48,000 yuan. The impairment reserve is: 60000-48000= 12000. Loss 12000 loan: intangible assets-patent 1200003 end: borrowing: amortization of intangible assets 160004 loan: intangible assets-patent 160004 end: borrowing: amortization of intangible assets160004 end.