Accumulated amortization (if any),
Loan: intangible assets,
Taxes payable (free transfer, regarded as sales, value-added tax calculated at fair value),
Profit and loss of asset disposal (the difference can be debited).
Generally speaking, intangible assets refer to identifiable non-monetary assets held by units without physical form, including patents, trademarks, copyrights, land use rights and non-patented technologies.