Operating expenses 400+80+ 15-300
Loan: intangible assets 400
Accumulated amortization 80
Taxes payable-VAT payable (output tax) 15
1. Does this rule mean that the original value of this intangible asset before the 29th is 480?
A: Yes.
2. The non-operating expenditure should be 400+80+15-300 =195.