R&D Expenditure-Capitalized Expenditure 200
Loan: bank deposit 330
Debit: R&D expenditure-expense expenditure 20
R&D expenditure-capitalized expenditure 30
Loan: bank deposit 50
Borrow: intangible assets 300
Credit: R&D expenditure-capitalized expenditure 300
Debit: cumulative amortization 15
Loan: intangible assets 15
(2) Debit: asset impairment loss 100.
Loan: intangible assets-impairment provision 100
(3) Debit: bank deposit 10.6
Credit: other business income 10
Taxes payable-VAT payable 0.6
Debit: Other business costs 6
Loans: intangible assets 6