The income from patent right transfer is deposited in the bank.

Loan: intangible assets-patent 560000

Write off accumulated amortization debit: accumulated amortization of 460,000 yuan.

Loan: intangible assets-patent right 362000

Taxes payable-business tax payable is 28,000 yuan.

Non-operating expenses-provision for impairment of intangible assets is 40,000.