Do royalties belong to R&D expenses?

If royalties are used for research and development of intangible assets, then royalties belong to research and development expenses.

Borrow: R&D expenditure-expensed expenditure or capitalized expenditure,

Loan: accumulated amortization.

If this royalty is not used for the research and development of intangible assets,

Then the patent fee is not the research and development fee.