The transfer of intangible assets refers to the transfer of ownership or use right of intangible assets, including land use right, trademark right, patent right, non-patented technology, film copy rental, copyright transfer and goodwill transfer.

1. The transfer of ownership of intangible assets means the sale of intangible assets. According to the actual transfer income, set the subjects of "bank deposit" and "intangible assets impairment reserve", set the subjects of "intangible assets" according to the book balance of intangible assets, and set the subjects of "taxes payable" according to the difference.

2. For the transfer of the right to use intangible assets, the transferor still retains the ownership of the intangible assets and only transfers part of the right to use to other units or individuals. The transferee can only use it reasonably within the scope stipulated in the contract and has no right to transfer it. Transfer income is included in "other business income", and expenses related to transfer are included in "other business expenses", and the amortized value of intangible assets cannot be written off.

Selling intangible assets to make accounts

Debit: bank deposit,

Accumulated amortization,

Intangible assets impairment reserve,

Loan: intangible assets (book balance),

Taxes payable-VAT payable (output tax), small-scale taxes payable-VAT payable,

Gains and losses from asset disposal (backward squeezing and borrowing) or non-operating income,

Or borrow: operating expenses.