If the patent is developed by itself and meets the capitalization conditions in accounting standards, the development cost can be capitalized and included in intangible assets, and the agency fees incurred for registered patents are included in the cost of intangible assets.
If it is the follow-up agency fee after the formation of intangible assets, or the patent is not included in intangible assets, the agency fee incurred shall be accounted as management fee-professional service fee.