Loan: 240,000 yuan in bank deposit.
Generally included in intangible assets, but under the following circumstances, you can consider directly included in management expenses:
1. The patent right is valid for less than one year;
2. the amount is not large.
If the patent right is purchased from abroad, it needs to be included in the "intangible assets -R&D expenses" before domestic registration, and it can be adjusted as appropriate after the application is successful.