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甲公司以250万元的价格对外转让一项专利权,该专利权系甲公司以500万元的价格购入。购入时该专利的预计使用年限为10年,法律规定的有效使用年限为12年,专利转让时该专利已经使用5年。假设转让该专利免征增值税,该项无形资产按照直线法摊销,假定不考虑其他相关税费,甲公