Debit: sales expense 90000/10 *1112.
Loan: accumulated amortization is 90000/10 *1112.
Intangible assets shall be accrued in the month when they increase, but not in the month when they decrease. 20 13 is 1 1 month.
Loss of scrapped intangible assets
Debit: non-operating expenses of 90000-90000/112 * (11+12 * 3).
The accumulated amortization is 90000/10/12 * (11+12 * 3).
Loan: intangible assets 90,000 yuan.
Amortization time is 201year, 201year, 201year, 201year and 201year.
Therefore, in 20 13 years, the total profit brought to the company by amortization and scrapping of patent rights = 90000/10 *12+90000-90000/12.