无形资产是反映企业拥有或者控制的没有实物形态的可辨认的非货币性资产。无形资产的处置,主要是指无形资产出售、对外出租、对外捐赠或者是无法为企业带来未来经济利益时,应终止确认并转销。一、无形资产的出售企业出售无形资产,表明企业放弃无形资产的所有权,应 Intangible assets are identifiable non-monetary assets that reflect the non-physical form owned or controlled by an enterprise. The disposal of an intangible asset mainly refers to the termination of recognition and write-off of an intangible asset when it is sold, leased out, donated externally or is unable to bring future economic benefits to the enterprise. I. Sales of intangible assets The sale of intangible assets by an enterprise indicates that the enterprise should give up the ownership of intangible assets