Only the part that can be capitalized in the development stage can form the cost of intangible assets, and the conditions for capitalization are relatively strict. The China Securities Regulatory Commission is also concerned that most of the costs of self-developed patents are included in the current profits and losses. It will be reflected in the intangible assets account. What is not on the original report cannot be created out of thin air. If you want to reflect it in the intangible assets account, you can only spend money to buy his part of the ownership from a scientific research institution and then calculate the cost. If the patent is a key technology of the company, it is best to buy it as intangible assets, otherwise there will be no suspicion of incomplete assets