530 1 non-operating income

When an enterprise sells intangible assets, it debits "bank deposit" and other subjects according to the actual transfer income, credits "intangible assets" according to the book balance of intangible assets, credits "taxes payable" and other subjects according to the relevant taxes payable, and credits this account according to the difference between the actual transfer income and the book balance of intangible assets and the sum of relevant taxes and fees.