Borrow: intangible assets -XX patent 30
Loan: bank deposit 30
2. Amortization at the end of the year:
Debit: management fee 3
Loan: accumulated amortization 3
Third, buy a house.
Borrow: investment real estate 1000.
Loans: bank deposits
4. What's the rent? According to the cost, what is the service life?
Earn rental income
Debit: bank deposit loan: other business income
Depreciation or amortization
Borrow: other business cost loan: accumulated depreciation (amortization) of investment real estate is carried forward to the corresponding cost.