How to make accounting entries of intangible assets patent right

When receiving a patent right from an investor, an entry should be made according to the assessed value of the patent right: loan: intangible assets-patent loan: paid-in capital In order to account for the acquisition, amortization and disposal of intangible assets, enterprises should set up subjects such as "intangible assets" and "cumulative amortization". "Intangible assets" accounts for the cost of intangible assets held by enterprises, the cost of intangible assets registered by borrowers, the book balance of intangible assets registered by lenders for sale and transfer, and the final debit balance reflects the cost of intangible assets of enterprises. This course should be based on intangible assets, detailed accounting. "Cumulative amortization" belongs to the adjustment of intangible assets, accounting for the cumulative amortization amount of intangible assets with limited service life, the amortization amount of intangible assets accrued by the enterprise registered by the lender, the cumulative amortization amount of intangible assets transferred by the borrower and the ending credit balance, reflecting the cumulative amortization amount of intangible assets of the enterprise.