What is the accounting subject of patent annual fee?

1, if a patent is formed. Then as a cost item of this patent, it will be combined with other expenses to form 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