Company A is a general taxpayer of value-added tax. On January 5, 29, it purchased a patent right for 27 million yuan and paid related taxes and fees of 1.2 million yuan. Incurred advertising expenses

Company A is a general taxpayer of value-added tax. On January 5, 29, it purchased a patent right for 27 million yuan and paid related taxes and fees of 1.2 million yuan. Incurred advertising expenses. book value = original value of intangible assets-accumulated amortization-impairment reserve

original value of intangible assets =27+12=282 (advertising expenses have nothing to do with patent acquisition, and are included in the period expenses)

accumulated amortization =282/5=564 (amortization begins in the month when intangible assets are acquired)

the company brought in above will have book value.