The transfer of intangible assets refers to the act of transferring the ownership or use rights of intangible assets, including the transfer of land use rights, transfer of trademark rights, transfer of patent rights, transfer of non-patented technology, rental of movie copies, transfer of copyrights and transfer Goodwill.
1. The transfer of ownership of intangible assets is the sale of intangible assets. According to the actual transfer income, debit: "Bank Deposits" and other accounts, and according to the provision for impairment of the intangible assets, debit: "Intangible Assets" "Asset impairment provision" account, according to the book balance of intangible assets, credit: "Intangible assets" account, according to the relevant taxes payable: "Taxes payable" and other accounts, according to the difference, credit: or debit: "Non-operating Income - Proceeds from the Sale of Intangible Assets" or "Non-Operating Expenses - Loss from the Sale of Intangible Assets" account.
2. When transferring the right to use an intangible asset, the transferor still retains ownership of the intangible asset and only transfers part of the right to use it to other units or individuals. The transferee can only transfer part of the right to use it as specified in the contract. Fair use within scope is non-transferable. The income obtained from the transfer is included in "other business income", and various expenses related to the transfer are included in "other business expenses". The amortized value of intangible assets cannot be written off.
Accounting for the sale of intangible assets
Debit: bank deposits,
Accumulated amortization,
Provision for impairment of intangible assets,
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Credit: Intangible assets (book balance),
Taxes payable - VAT payable (output tax), small-scale taxes payable - VAT payable,
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Profits and losses from asset disposal (back squeeze, can be borrowed or borrowed) or non-operating income,
or borrowed: operating expenses.