I didn't pay for the patent, but the other party issued an invoice. How can I make an account?

I haven't paid the money for the patent, but the other party has issued an invoice. How can I make an account? Specifically, make the following accounting entries:

Borrow: intangible assets

Credit: other payables

Intangible assets. Not less than ten years, amortization. When joking, it is included in the management fee. .

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