After the company's patent application comes down, should it be carried over as intangible assets? If the patent is transferred to intangible assets after evaluation, how to calculate the subsequent a

After the company's patent application comes down, should it be carried over as intangible assets? If the patent is transferred to intangible assets after evaluation, how to calculate the subsequent annual fee? It is not necessary to evaluate and convert it into intangible assets. In the normal operation of a company, patent rights are generally converted into tangible assets through actual use or external transfer. What you mean by evaluation is actually the work before it is converted into tangible assets, or it is transferred to the outside world or the whole company. It itself exists as an intangible asset, and it is deliberately put there without evaluation. In addition, the value of patents will change at different times and in different external environments. The subsequent annual fee has a formal invoice, which can be used as the company's expense.