Entry entries for patent intangible assets

The company has registered two patented technologies: Borrow: Intangible assets - a certain patent

                              ccoint: borrow: expenses/production costs

For own use: Borrow: borrow: expenses/production Cost

Credit: Accumulated amortization

Income from leasing to other companies: Debit: Bank deposits

Credit: Other business income

Amortization of patents leased to other companies Credit: other business costs

Credit: accumulated amortization