Why: Taxes payable---Business tax payable: 45,000 on the credit?
Tax payable is a liability account, and the increase in liabilities is on the credit side
Cumulative amortization: 100,000 Non-operating expenses: 45,000 Why is it on the debit side?
The provision account for intangible assets during accumulated amortization, during amortization:
Debit: administrative expenses
Credit: accumulated amortization
When the sale is carried forward, of course it must be carried forward on the debit side
As for non-operating expenses, a net loss occurs on the sale of this intangible asset, so it must be included in the profit and loss account of non-operating expenses, and its Increases are also recorded as debits. (Equivalent to an increase in costs)