What should be done when the income from transferring the ownership of a patent right is 100,000 yuan, the original value is 120,000 yuan, and the accumulated amortization is 60,000 yuan (no impairmen

If the payment is not received, do:

Debit: Accounts receivable 100,000

Debit: Accumulated amortization 60,000

Loan: 120,000 in intangible assets

Loan: 40,000 non-operating income

If payment is received, the accounts receivable will be converted into bank deposits.

VAT and local tax surcharges will be levied on the invoice for transfer of patent rights. The specific tax amount is invoiced and then offset against non-operating income.

Hope to adopt.