How to calculate the patent savings

Actual Expenditure-Planned Expenditure = Total Savings/Total Overexpenditure. Patent right belongs to intangible assets and generally has no net residual value. Amortization is carried out according to its entry value and fixed number of years, and the straight-line method is generally adopted. The value divided by the number of years equals the annual depreciation amount, and then divided by 12 is the monthly depreciation amount, which provides the calculation method of actual expenditure-planned expenditure = total savings/total overrun.