1. The registration fee is recorded as capitalized expenditure, and the training fee is recorded as expensed expenditure
Debit: R&D expenditure - capitalized expenditure 150
- expensed Expenditure 34
Credit: bank deposit 184
Debit: intangible assets 150
Credit: research expenditure-capitalization 150
The intangible The asset has a service life of 5 years, and monthly depreciation is calculated using the straight-line method of 20,000 yuan.
The entries for depreciation in 2013:
Debit: Manufacturing overhead 12
Credit: Accumulated depreciation 12
2. 14 Annual depreciation:
Debit: manufacturing overhead 36
Credit: accumulated depreciation 36
Impairment: 150-36-12-72=30
Debit: Asset impairment loss 30
Credit: Intangible asset impairment provision 30
The intangible assets at this time can still be used for 3.5 years. Monthly accrued depreciation:
(72-30)/42=10,000 yuan
Depreciation entry for 15 years:
Debit: Manufacturing expenses 12
Credit: Accumulated depreciation 12
The book value on December 31, 2015 was 600,000 yuan.