Net profit and loss from the sale of intangible assets =1500-75-(1600-100-50) =-25.
The net profit and loss from the sale of intangible assets is reflected in the net loss, and non-operating expenses are debited.
The accounting entries are as follows:
Debit: bank deposit150,000.
Accumulated amortization is 6,543,800+0,000.
Intangible assets impairment reserve 500,000 yuan
Non-operating expenses-disposal of non-current assets loss of 250,000 yuan
Loan: intangible assets of 6,543,800+0.6 million.
Taxes payable-Business tax payable is 750,000 yuan.