The cost of this patent is one, plus other expenses for forming this patent.
Borrow: intangible assets
Loans: bank deposits
2. If the enterprise has no patent, it can directly enter the management fee.
Borrow: management fee
Loan: bank deposit or cash on hand.
3. If the patent fee is applied for research and development of scientific research projects for enterprises, then the R&D expenditure account can finally be carried forward to the management expense account.
Borrow: R&D expenditure
Loan: cash or bank deposit.
Debit: Management Expenses-R&D Expenditure
Loan: R&D expenditure