When will the patent unit start amortization when it gets the invoice?

When a company purchases a patent and obtains an invoice, it will be amortized from the month when it is confirmed that the patent meets the conditions of intangible assets.

The current enterprise accounting system stipulates the amortization of intangible assets as follows: intangible assets shall be amortized evenly in stages within the expected service life from the month of acquisition and included in profits and losses. If the expected service life exceeds the benefit life stipulated in the relevant contract or the effective life stipulated by law, the intangible assets shall be amortized according to the shorter of the benefit life stipulated in the contract (not stipulated by law) or the benefit life stipulated by law (both stipulated by contract and law), otherwise the amortization life shall not be less than 65,438+00 years.