When an enterprise sells intangible assets, it debits such subjects as "bank deposit" according to the actual income, debits such subjects as "intangible asset impairment reserve" and "accumulated amortization" according to the accumulated amortization amount of intangible assets, credits intangible assets according to the book value of intangible assets, and credits "bank deposit" and "taxes payable" according to the relevant taxes paid.
For example, if a company sells non-patented technology with an income of 2 million yuan, it should pay business tax of 400,000 yuan. The book balance of this non-patented technology is 7 million yuan, the accumulated amortization amount is 3.5 million yuan, and the provision for impairment is 2 million yuan.
The accounting entries are as follows:
Debit: Bank 2 million.
Accumulated amortization is 3.5 million yuan.
Intangible assets impairment reserve 2 million
Loan: 7 million intangible assets.
The tax payable is 400,000 yuan.
Non-operating income-income from the sale of intangible assets is100,000.