What subject should be included in the net loss arising from the sale of intangible assets?

Intangible assets are non-current assets, and the net loss of disposal of non-current assets is included in "non-operating expenses".

When an enterprise sells an intangible asset, it shall take the difference between the price obtained and the book value of the intangible asset (cost minus accumulated amortization and impairment reserve) as the asset disposal profit and loss and include it in the current profit and loss (asset disposal profit and loss).

Characteristics of intangible assets

(1) immateriality, on the one hand, intangible assets have no physical form that people can feel with their senses, but can only be felt conceptually. It is either an image in people's minds or a social relationship category in the form of concession; On the other hand, it has no tangible loss in use and no residual value when scrapped.

2 monopoly. The monopoly of intangible assets is manifested in the following aspects: under the protection of legal system, some intangible assets are prohibited from being obtained by non-holders for free; Illegal competition that excludes others. Such as patent right and trademark right.

③ Uncertainty. On the one hand, influenced by technological progress and market changes, it is difficult to accurately determine the validity period of intangible assets; On the other hand, its actual value is not easy to determine because of the unstable validity period.