Debit: non-operating expenses,

Accumulated amortization (if any),

Credit: intangible assets,

should Pay taxes (free transfer, deemed sales, value-added tax calculated based on fair value),

Profits and losses from asset disposal (the difference can be on the debit side).

Generally speaking, intangible assets refer to identifiable non-monetary assets without physical form held by an entity, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies, etc.