Should the trademark right or patent right belong to the fixed assets or current assets of the enterprise?

Trademark right or patent right belongs to intangible assets rather than fixed assets or current assets of an enterprise.

Intangible assets refer to assets that have been used by enterprises for a long time, but have no physical form, including patents, trademarks, copyrights, land use rights, non-patented technologies and honors.

Intangible assets are a special commodity with value and use value, which can be transferred in the market with compensation, and will bring huge potential profits to enterprises over time. Therefore, taking protective measures and making savings plans are important means to prevent the loss of intangible assets.