How to calculate the patent investment received?

When an enterprise receives a patent right as an investment, on the one hand, it must confirm intangible assets, on the other hand, it must be included in the paid-in capital account of the enterprise. Its corresponding entry is,

Borrow: intangible assets -XX patent right,

Loan: paid-in capital.

Patent right belongs to intangible assets. The scope of intangible assets includes:

1, patents, know-how, secrets, etc.

2. Brand, trademark, font size and goodwill.

3. Copyright, software, copyright, etc.

4. Franchise, land use right and lease right.

5. Customer list and long-term contract.

6. Management team and entrepreneur value.

7 exploration rights, mining rights, pits, sea area use rights, special landscapes, etc.