Why does this replace non-operating expenses with non-operating income?

Calculate, the debit =28+20+5=53, the original value of intangible assets written off by the credit is only 500,000, and the debit is greater than the credit. The difference of 30 thousand is included in the credit voucher to be even. Credit is non-operating income (credit increases, debit decreases); If the original value of the written-off intangible assets is greater than the total debit amount, the non-operating expenses will be debited.