Patent damage

Provision for impairment of intangible assets needs to be withdrawn: 38-30 = 80,000.

Debit: Asset impairment loss 8

Credit: Impairment loss of intangible assets 8

Note: If the intangible asset appreciates again in the future (the recoverable amount is 500,000 yuan), it is not allowed to reverse the impairment (it is not allowed to write off the impairment loss previously accrued).