How to account for patent transfer

Hello, the following questions about how to account for patent transfer are answered as follows: The book value of sold intangible assets (that is, the book balance of intangible assets and the corresponding provision for impairment) should be cancelled, and the difference between the actual transfer income from the sale of intangible assets and the book value of intangible assets should be included in non-operating income or non-operating expenditure. The business tax payable on the sale of intangible assets shall be regarded as the decrease of corresponding non-operating income or the increase of non-operating expenditure. The entries are: Debit: 300,000 intangible assets impairment reserve of 65,438+00,000 loan: intangible assets of 20,265,438+000 non-operating income of 65,000 tax payable-business tax payable of 65,438+05,000.