Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise right and land use right. Natural intangible assets include natural resources such as natural gas without physical form.
(1) patent right: refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the patent right for invention, the patent right for utility model and the patent right for design.
(2) Non-patented technology: also known as proprietary technology, refers to technology that is not known to the outside world and should be adopted in production and business activities and does not enjoy legal protection.
Accounting entry of enterprise patent application fee:
1. If amortization is not required, directly record the management fee or intangible assets, otherwise record the amortization of intangible assets.
The entry is:
Borrow: intangible assets-patent fees
Loans: bank deposits
2. The intangible assets increased in the current month shall be amortized in the current month, and the intangible assets decreased in the current month shall not be amortized in the current month. The new accounting standards stipulate that intangible assets shall be amortized on a monthly basis:
Debit: management expenses-amortization of intangible assets
Loan: accumulated amortization