Is the patent right an intangible asset?

Legal analysis: patented technology belongs to intangible assets. The new standards clarify what can't be included in intangible assets (goodwill created by enterprises and internally generated brands and newspaper names should not be recognized as intangible assets), while patents are not included. Intangible assets include social intangible assets and natural intangible assets, and social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, concessions, land use rights, etc. Natural intangible assets include natural resources such as natural gas without physical form. Under the condition of knowledge economy, intangible assets accounting should adopt different treatment methods according to different types of intangible assets.

1, capitalization of research and development expenses.

The acquisition of intangible assets of enterprises mainly includes outsourcing, self-creation and accepting investment from other units. It is relatively easy to confirm the value of intangible assets purchased and invested. For self-created intangible assets, according to the current regulations, only the registration fees and attorney fees incurred when obtaining registration are included, while the expenses incurred in the R&D process are included in the current profits and losses and treated as expenses. The result of this treatment will lead to the value of intangible assets created by enterprises can not be fully reflected, and even lead to the serious distortion of the cost measurement of knowledge products, which is very unfavorable for investors to make investment decisions by using the information provided. Therefore, enterprises should capitalize their intangible assets R&D expenditure as much as possible.

Because of the poor certainty between research expenses and the production or use of new products or new processes and the benefits they bring to enterprises, they should be recognized as expenses in the current period, directly included in the current profit and loss, and not recognized as assets in future accounting periods. For research activities-preliminary intellectual achievements, take expense treatment; Since development projects are directly transformed into productive forces, capitalization should be adopted. For example, some software systems (such as computer software systems) invested with fixed assets hardware systems can be considered to be merged with fixed assets hardware systems in the "fixed assets" subject.

2. Intangible assets with definite service life, such as patents and know-how, are amortized by the sum of years method in the accelerated amortization method. Unlimited non-patented technology does not need amortization. In order to compensate the value of such intangible assets, an "intangible assets information system" can be established to standardize the management and measurement of the value of intangible assets. Intangible assets with infinite life, such as purchased goodwill, should not be amortized. Outsourcing goodwill can play a role in many aspects, and it is difficult to distinguish the importance of its role in all aspects. For this kind of intangible assets, the book value should be adjusted regularly by means of regular evaluation.

Legal basis: Article 60 of the Patent Law stipulates that if a patent is exploited without the permission of the patentee, that is, the patent right is infringed, and a dispute arises, it shall be settled by the parties through consultation; Unwilling to negotiate or failing to do so, the patentee or interested party may bring a suit in a people's court or request the administrative department for patent affairs to handle it.