Internal reconstruction

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In internal reconstruction, if question is silent about treatment of patents and copyrights, do we write them off? or let them appear in the new balance sheet?
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These things are to be written off fully in case of internal reconstruction , if question is silent

Intangible assets are to be written off whether given or not in question
W/off all d intengible assets, carry forword loss, misc expenditure whether given in qstn or not.. New balance sheet should be clean.
But in institute's study material, in some questions, they didn't write it off. :/ Should we just write it off and attach a note?
W/o only goodwill if ques is silent Treatment of Other intagibles as per ques Nd if it is silent nothing to be done for other intangibles
This ia to be fuly written off as it does not contain any value at the time of reconstruction


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