Borrowing: intangible assets-trademark rights 8
Loan: bank deposits 8
amortization in 219
Borrowing: management fees-accumulated amortization 8(8/ 1)
Loan: accumulated amortization of 8,
Amortization of intangible assets begins in the same month when it is acquired
Transfer of trademark rights
Loan: other business income of 12,
Loan: bank deposit of 12,
Amortization in 22
Loan: its. Other business cost-accumulative amortization of 8
Loan: accumulative amortization of 8.