Book balance = original book price of intangible assets
Net book value = original price of intangible assets-accumulated amortization.
Book value = original price of intangible assets-accrued cumulative amortization-accrued impairment reserve.
If you ask the book value.
As of June 5438+February 2007, accumulated amortization was made on June 31:200/10 * 5 =100.
Net book value 100
The recoverable amount is 700,000 yuan.
Withdraw 300,000 yuan of impairment reserve.
The amortization amount in 2008 was 70/5= 14.
Book value 70- 14=56