On April 1, a non-patented technology entered the development stage. On June 1st, the development of a non-patented technology was completed and can be used as scheduled.

First of all, the cost of intangible assets mainly includes the capitalized part, and the part that does not qualify for capitalization is directly expensed, so the initial cost of intangible assets is 1.8 million

Then the intangible assets are from Amortization starts from this month (fixed assets start depreciating from the next month), so amortization will be required in 9, 10, 11, and 12*** 4 months of 2013, so the amortization amount in 2013 = 180/10×4 /12=6 (10,000 yuan)