You don't understand thoroughly. Can an enterprise take the sale of trademark rights as its main business? It is obviously inappropriate to use this subject, isn't it?

The entries are as follows:

Debit: bank deposit 1200000.

The accumulated amortization is 1800000.

Allowance for impairment 300,000

Loan: The tax payable is 60,000 yuan.

Intangible assets 3 million

Non-operating income-240,000 yuan from disposal of non-current assets.