How to calculate patent technology transfer and patent fee collection?

The accounting treatment of patent technology transfer is,

Debit: bank deposit,

Accumulated amortization,

Loan: intangible assets,

Taxes payable-VAT payable,

Asset disposal gains and losses (or debits).

The accounting treatment of collecting patent fees is,

Borrow: bank deposits and other subjects,

Credit: other business income and other subjects,

Taxes payable-VAT payable.