Expenditure on purchasing patent rights can be included in "intangible assets"
The expenses for paying royalties are included in the current expenses "management expenses-royalties".
Patent fee is the fee charged for patent protection. (Laws and regulations clearly stipulate the fees that the applicant needs to pay for applying for a patent and the fees that the patentee needs to pay for maintaining the patent, and all fees are turned over to the state treasury as administrative fees. Article 68 of the Patent Law stipulates: "When applying for a patent and going through other formalities with the patent administration department of the State Council, the fees shall be paid in accordance with the regulations". )