Received an investment in fixed assets from investors, with an estimated price of 20,000 yuan, and a patented technology, with a negotiated price of 30,000 yuan, and

It should be an old topic, but the new regulations are that non-monetary assets must be appraised and valued, and patents should also have an appraised price.

Debit: fixed assets 20,000

Intangible assets 30,000

Bank deposit 30,000

Loan: paid-in capital or equity (joint-stock company) 80000