How do I prepare journal entries to clear intangible asset account

Intangible Asset Account is an ASSET.
If it is an asset, it must be in DEBIT.

The intangible asset account represents
Either:-
Goodwill or
Formation Expenses.

The Journal entry:

DEBIT Write off goodwill in P & L a/c XXXX
CREDIT Intangible Asset a/c XXXX