Including the inventory cost, the total inventory sales is 90,000 yuan, which actually enters the main business cost-reducing the profit by 90,000 yuan.
The book value of intangible assets is 20151231= 90-9 * 4 = 54 (ten thousand yuan)
If the patent meets the scrapping conditions, 540,000 yuan will be included in the non-operating expenses:
Debit: non-operating expenses 54
Cumulative amortization 36
Loans: intangible assets 90
To sum up, the profit reduction is =9+54=63 (ten thousand yuan).