How to calculate the annual patent fee?

When the annual patent fee paid by an enterprise does not need to be amortized, the accounting treatment is as follows:

Borrow: management fee-patent fee

Taxes payable-VAT payable (input tax)

Loans: bank deposits

The patent fees paid by enterprises every year need to be amortized. When paying, the accounting treatment is as follows:

Borrow: intangible assets-patent fees

Taxes payable-VAT payable (input tax)

Loans: bank deposits

Amortize the annual patent fee every month:

Debit: management expenses-amortization of intangible assets

Loan: accumulated amortization

When an enterprise pays the annual patent fee, it should be accounted for by the subject of "management fee" or "intangible assets", and when the deductible input tax is involved, it should also be accounted for by the subject of "tax payable-value-added tax payable (input tax)"; When amortizing intangible assets, it is accounted for by the "cumulative amortization" account. Amortization of intangible assets is a method to amortize the original value of intangible assets within the effective period.