2065438+200765438+101The purchase price of this patent right is 2.4 million yuan, and the estimated net salvage value after five years of use is 02065438+2009.

1. The amortization amount for 20 12 years is calculated according to its book value: book value = original value-accumulated amortization-accumulated impairment. Therefore, the book value of this asset at the beginning of 20 12 is 720,000 yuan.

2. At this time, the amortization period is still two years. If it is amortized by the direct method, the amortization in that year is 72/2 = 360,000 yuan.

Three. The book value at the end of 20 12 is RMB 360,000.00, which is lower than the recoverable amount, and no provision for impairment is required.