Are royalties and land purchase fees fixed costs or fixed assets?

1, no According to the Company Law of People's Republic of China (PRC), land use rights and land amortization are not included in the cost of fixed assets.

2. According to the Patent Law of People's Republic of China (PRC), the land acquisition fee of patent royalties is one-off, and the cost of fixed assets is multiple, so it cannot be included in fixed assets.