甲公司将其拥有的一项非专利技术出售,取得收入800万,应交的营业税为40万元。该非专利技术的账面余额为600万元,累计摊销额为300万元,已计提的减值准备为100万元。甲公司处置该无形资产确认的营业外收入为( )万元。
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