The amortization period of intangible assets should be apportioned according to the principle of shorter period. The legal residual validity period is 1 1 year, and the benefit period is 8 years. After 5 years as agreed in the contract, it will be transferred at 500,000 yuan, with a minimum of 5 years.
20 12 years should be amortized = (600-50) ÷ 5× 9 ÷12 = 825,000 yuan.