How to calculate the net loss of patent transfer?

Your calculation is correct. The difference is 1.2, which is exactly one month's amortization. The answer dragged on for a month.

The amortization period of intangible assets begins when it can be used and ends when it stops using or selling. The calculation method is "counting the heads but not the tails", that is, it includes the months that can be used, but does not include the months that stop using or selling (see Explanation of Accounting Standards for Small Enterprises (20 1 1)P 105).

The amortization period of intangible assets begins when it can be used and ends when it stops using or selling. The calculation method is "counting the heads but not the tails", that is, it includes the months that can be used, but does not include the months that stop using or selling (see Explanation of Accounting Standards for Small Enterprises (20 1 1)P 105).