All research and development expenses, registration fees, attorney fees, etc. The expenses incurred by an enterprise in the process of creating its own patent shall be included in the patent cost and amortized on schedule.
In the process of patent creation, all research development fees, registration fees, attorney fees, etc. enter the management expenses-R&D fees before the intangible assets are formed (before the patent application is successful), and then transfer to the intangible assets after the patent application is successful.
Litigation raw materials should belong to special reserve materials, because litigation raw materials belong to assets with uncertain ownership, so they do not belong to inventory.