Can the purchased patents be deducted?

Yes Generally, the cost of purchasing patents can be included in the research and development expenses for accounting. Therefore, whether the purchased patents can be developed and deducted. When the daily expenses of the enterprise occur, if it is uncertain whether the application can be successful, it can be recorded as management expenses; , if it has been determined that the application can be successful, it can be recorded in intangible assets. Patent literally refers to exclusive rights and interests. Letters or official documents, meaning publicity, are the vouchers used by medieval monarchs to issue certain privileges, and later refer to the exclusive rights certificate signed by the British king himself.