This topic studies the initial measurement of intangible assets. Registration fees, attorney fees, etc. incurred in the process of developing and obtaining patent rights by enterprises themselves should be included in the recorded value of patent rights, while the research expenses such as materials fees, wages and welfare fees of researchers involved in the research process should be directly included in the current profit and loss, which does not constitute the recorded value of patent rights. The recorded value of development expenses that meet the capitalization conditions and constitute patent rights.