How to calculate non-patent

Because the fair value of non-patented technology cannot be measured reliably, the book value is taken as the basis for inclusion.

Because the nature of exchange is commercial, and enterprise A can measure it reliably, the entry price of exchange assets is

= Fair value of exchange assets+relevant taxes incurred on exchange assets+taxes payable on exchange assets-deductible VAT input tax incurred on exchange assets+premium paid (or "premium received")

According to the above problems, the entry price =100+17-10 =107.