The enterprise will sell a patent right and deposit the income of 560,000 yuan in the bank. The business tax payable is 28,000 yuan. The amortized value of the patent right is 460,000 yuan.

Debit for selling patent rights: bank deposit 560,000

Credit: intangible assets-patent rights 560,000

Write-off accumulated amortization Debit: accumulated amortization 460,000

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Credit: Intangible assets - patent rights 362,000

Taxes payable - business tax payable 28,000

Non-operating expenses - provision for impairment of intangible assets 40,000