Included in intangible assets.
The fees paid for patent royalties are included in the current expenses "management fees-patent royalties" for patent protection. (Laws and regulations clearly stipulate the expenses required for the applicant to apply for a patent and the patentee to maintain the patent, and all expenses shall be turned over to the state treasury as administrative fees). Article 68 of the Patent Law stipulates that "when applying for a patent and going through other formalities with the patent administration department of the State Council, the fees shall be paid in accordance with the regulations".
Amortization of patent rights is included in this account in three ways:
1. If a patent is formed, what is it? 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
Function scope of patent fee
Types of patent fees charged China National Intellectual Property Administration Patent Office determines the types of patent fees charged by the agency according to the needs of the work as follows:
1, three kinds of patent application fees (including printing fees for invention patent applications)
2. (Describe surcharge and claim surcharge)
3. The substantive examination fee for the invention patent request
4. Patent registration fee (including stamp duty)
5. Annual fees for three kinds of patents
6, three kinds of patent annual fee fine
7. The request fee for patent restoration right shall be paid at the same time as the substantive examination fee and application fee for invention patent request, and the request fee for patent restoration right and application fee or annual fee shall be paid at the same time, which can be collected by the agency; When it is paid separately as an intermediate fee, the agency will not charge it.
Patent charging object
1. The agency can charge the patent fee to the applicant (patentee) or the agency.
2. The agency shall not charge foreign-related patents or patent fees related to PCT patents (patent fees for foreign-related patents refer to the fees related to patent applications by non-China citizens and legal persons from Hong Kong, Macao and Taiwan).
So what subjects does patent technology amortization include? To sum up, Bian Xiao has answered relevant questions for you in detail. I hope you can spare some time to learn accounting knowledge in your spare time, accumulate more and study repeatedly, which will not only enrich your life, make your life more fulfilling, but also improve your working ability. It's the best of both worlds.