Patented technology belongs to intangible assets. The new standards clarify what can't be included in intangible assets (goodwill created by enterprises and internally generated brands and newspaper names should not be recognized as intangible assets), while patents are not included. Intangible assets include social intangible assets and natural intangible assets, and social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, concessions, land use rights, etc. Natural intangible assets include natural resources such as natural gas without physical form. Generally, patents, non-patents, trademarks and copyrights are summarized as intellectual property rights.
Legal objectivity:
Article 35 of the Patent Law of People's Republic of China (PRC) * * * Within three years from the date of filing, the patent administration department of the State Council may, at the request of the applicant, conduct substantive examination of the application at any time; If the applicant fails to request substantive examination within the time limit without justifiable reasons, the application shall be deemed to have been withdrawn. The patent administrative department of the State Council may, when it deems it necessary, examine the application for a patent for invention on its own.