Answer: C, D
Analysis: This question assesses the initial measurement of intangible assets. The registration fees and lawyer fees incurred by the enterprise in the process of self-development and obtaining patent rights should be included in the recorded value of the patent right, while the material fees incurred during the research process and the wages and welfare fees of participating researchers, such as research expenses, should be included in the accounting value of the patent right. It should be directly included in the current profit and loss and does not constitute the recorded value of the patent right. The recorded value of the patent rights that qualify as capitalization in the development costs.