Accounting treatment for the sale of intangible assets: When an enterprise sells intangible assets, accounts such as "Bank Deposits" will be debited based on the actual income, and "Intangible Assets" will be debited based on the impairment that has been provided. The "Asset Impairment Provision" account is debited to the "Accumulated Amortization" account based on the amount of accumulated amortization of the intangible assets. The "Intangible Assets" account is credited to the book value of the intangible assets. The relevant taxes and fees that should be paid are credited to " Accounts such as "Bank Deposits" and "Taxes Payable" shall be credited to the "Non-operating Income - Proceeds from the Sale of Intangible Assets" account or debited to the "Non-Operating Expenditure - Loss from the Sale of Intangible Assets" account according to the difference.

The sale of intangible assets by an enterprise refers to the transfer of ownership, use rights, income rights and disposal rights of intangible assets. The sale of intangible assets is the main form of transfer of ownership of intangible assets. The seller no longer retains the ownership of the intangible assets and therefore no longer has the rights to use, benefit and dispose of the intangible assets.

Intangible assets (IntangibleAssets) refer to identifiable non-monetary assets that have no physical form. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights or technologies. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.

Intangible assets include social intangible assets and natural intangible assets. Among them, social intangible assets usually include patents, non-patented technologies, trademark rights, copyrights, franchises, land use rights, etc.; natural intangible assets include natural resources such as natural gas that do not have physical physical forms.