The accounting treatment for transferring the right to use intangible assets is:

1. The transfer of ownership of intangible assets is the sale of intangible assets, and "bank deposits" will be debited according to the actual transfer income. and other accounts, the "Intangible Assets Impairment Provision" account will be debited according to the impairment provision that has been made for the intangible assets, the "Intangible Assets" account will be credited according to the book balance of the intangible assets, and the "Intangible Assets" account will be credited according to the relevant taxes payable. "Pay taxes" and other accounts, the difference will be credited or debited to the "Non-operating income - income from the sale of intangible assets" or "Non-operating expenses - losses from the sale of intangible assets" account.

2. When transferring the right to use an intangible asset, the transferor still retains ownership of the intangible asset and only transfers part of the right to use it to other units or individuals. The transferee can only transfer part of the right to use it as specified in the contract. Fair use within scope is non-transferable. The income obtained from the transfer is included in "other business income", and various expenses related to the transfer are included in "other business expenses". The amortized value of intangible assets cannot be written off.