Investors use patent rights, non-patented technologies, trademark rights and land use rights as capital contributions. The value of intangible assets is determined according to the amount agreed by both parties. The specific items are as follows:
Debit: provision for impairment of intangible assets,
Accumulated amortization, etc.
Loan: intangible assets.
Non-operating income,
Taxes payable-VAT payable, etc.