It's credited in the books of vendor(seller) a/c because you've to necessarily prepare realisation a/c and all the asset (including fictitious asset) and all the liability you've to transfer realisation a/c
So in the books of vendor following entry you've to pass
Realisation a/c dr To FA(inc. intangible / fictitious asset) To CA
After making realisation a/c if there any surplus or deficit should be transfer equity share holders a/c its considered as loss or profit for share holders.
CAclubindia
