How to adjust other accounts payable without receiving patent invoices?

If you paid the patent fee but didn't receive the invoice, and now you are sure that you won't receive the invoice again, you can adjust the balance of other accounts payable in the following ways:

Confirm the arrears: First, you need to determine the exact amount of unpaid invoices. This includes the sum of the two patent fees.

Confirm payment voucher: confirm your payment voucher (such as bank transfer record or copy of check) to prove that you have paid these patent fees.

Adjust accounting records: According to your financial system or accounting software, you need to make the following adjustments:

Debit other accounts payable: Debit (increase) the balance of other accounts payable to reflect that you paid these expenses because you actually paid them.

Credit expense account: credit (minus) expense account (usually patent fee or related expense account) to reflect the deduction of these expenses.

Such accounting adjustments will update your financial statements and ensure that they reflect the actual situation, that is, you paid these fees but did not receive the relevant invoices.

Note: It is best to add notes or notes to the accounting records to explain why this adjustment should be made. You can record the reasons, such as not receiving the invoice, or confirming the payment of the patent fee.

Please note that this is only one possible method, and the specific operation may be different according to your financial system and accounting standards. Therefore, it is best to consult your company's accountants or financial professionals to ensure that the adjustments are made in the right way to meet your specific accounting requirements and regulations.