If it is an enterprise accounting system, it borrows: management expenses; Loan: intangible assets, this entry is made once a month, and the specific amount depends on how many years your company estimates that this technology can be used (converted into months). If there are no provisions, the tax law requires no less than 10 year, and the accounting requirement does not exceed 10 year.
If the Accounting Standards for Business Enterprises (2006) is implemented, management expenses/manufacturing expenses and intangible assets can be borrowed. This amount is determined as described above.