A公司于2008年5月以150万元购买了销售管理软件系统,根据企业会计制度,购置的软件系统单独计价,记入“无形资产”科目核算。该软件系统于2010年6月提前报废,产生无形资产损失120万元,并计入到“营业外支出”科目中。《企业财产损失所得税前扣除管理办法》(国家 Company A purchased the sales management software system at a price of RMB 1.5 million in May 2008. According to the enterprise accounting system, the purchased software system was separately priced and credited to the “intangible assets” account. The software system was scrapped early in June 2010, resulting in a loss of 1.2 million yuan of intangible assets, which was included in the “non-operating expenses” account. “Enterprise property loss income tax deduction management approach” (the state