Is there any production cost for the account where the enterprise holds amortization of patented and non-patented technologies?

There is no production cost for an enterprise to hold an account for amortization of patented and non-patented technologies. The amortization of patented technology and non-patented technology held by enterprises is an accounting treatment, which has a certain relationship with the production cost, but it is not directly included in the production cost. In accounting, enterprises can regard the expenses of patented technology and non-patented technology as assets and allocate their costs to multiple accounting periods through amortization. The accounting treatment of amortization mainly reflects the value consumption of these technical assets in a certain period of time. The amortization account of patented technology and non-patented technology held by enterprises is related to the production cost in accounting, but it cannot be directly used as a part of the production cost.