The impairment reserve should be 180- 100=80.
The provision for impairment of non-patented technology should be 150- 130=20.
The accounting entries are as follows:
Debit: Asset impairment loss-patent right 80
-Non-patented technology 20
Loan: intangible assets-patent right 80
-Non-patented technology 20
Amount to be assessed at the end of 2006
The patent right is 100/5=20
The non-patented technology is 130/4=32.5.
The accounting entries are as follows:
Debit: management expenses-accumulated amortization 52.5
Loan: accumulated amortization 52.5
You can add secondary subjects to see more clearly.
This should be the theme of the book. Try to find the answer yourself, so that your memory will be deeper.