The business information related to intangible assets of Changjiang listed company (hereinafter referred to as Changjiang Company) is as follows: (1) Since the beginning of 20 12, it has been independently researched and developed. 1. The registration fee is charged to the capitalized expense, and the training fee is charged to the expensed expense.

Debit: R&D expenditure-capitalized expenditure 150

-Expensed expenditure 34

Loan: bank deposit 184

Debit: intangible assets 150

Loan: R&D-capitalization 150

The service life of this intangible asset is 5 years, and the straight-line depreciation is 20,000 yuan per month.

Depreciation entry in 13:

Debit: manufacturing cost 12

Credit: accumulated depreciation 12

2. 14 year depreciation:

Debit: Manufacturing cost 36

Credit: Accumulated depreciation 36

Impairment: 150-36- 12-72=30.

Debit: Asset impairment loss 30

Loan: provision for impairment of intangible assets 30

At this time, intangible assets can still be used for 3.5 years. Depreciation should be accrued every month:

(72-30)/42 = 1 ten thousand yuan

/kloc-depreciation entry for 0/5 years:

Debit: manufacturing cost 12

Credit: accumulated depreciation 12

The book value of 15 12 3 1 is 600,000 yuan.