Debit: Management fee is 225,000 yuan.
Loan: Accumulated amortization is 225,000 yuan.
20 1 1 year amortization
Debit: Management fee is 225,000 yuan.
Loan: Accumulated amortization is 225,000 yuan.
20 12 year amortization
Debit: Management fee is 225,000 yuan.
Loan: Accumulated amortization is 225,000 yuan.
20 13 year amortization
Debit: Management fee is 225,000 yuan.
Loan: Accumulated amortization is 225,000 yuan.
20 14 year amortization
Debit: Management fee is 225,000 yuan.
Loan: Accumulated amortization is 225,000 yuan.
20 15 year amortization
Debit: Management fee is 225,000 yuan.
Loan: Accumulated amortization is 225,000 yuan.
At the end of 20 15, the book value of patent right was180000-1350000 = 450000, and the recoverable amount was 25000. According to the regulations, when the recoverable amount is less than the book value of assets, the book value of assets should be reduced to the recoverable amount. In the later period, it will be amortized according to the new book value and remaining service life of the assets.
The impairment occurred on 20 15.
Debit: non-operating expenses of 425,000 yuan.
Loan: 425,000 for impairment of intangible assets.
It has been used for 6 years in the early stage, and it can be used for 2 years. The book value of the new assets is 25,000.
20 16 year amortization
Debit: management fee 12500
Loan: accumulated amortization 12500.
Answer: b