accumulated amortization of 2
intangible assets impairment reserve of 1
loan: intangible assets of 6
payable taxes-payable business tax of 5
non-operating income of 65
the book balance of intangible assets was 6 million, amortized by 2 million, and impairment reserve was accrued by 1 million.
sold 1 million, which is income. Income minus cost, 1-3=7.
at last, the business tax was paid 5, yuan, which was included in 7 million yuan, and it had to be deducted, so it was 7-5=65.