Technology transfer between parent and subsidiary companies, the transferor needs to be treated as sales technology, and the accounting treatment is,

Debit: bank deposit,

Accumulated amortization,

Loan: intangible assets,

Taxes payable-VAT payable,

Asset disposal gains and losses (or debits).

The accounting treatment of the technology buyer is:

Borrow: intangible assets,

Loan: bank deposits and other subjects.