The expenses for paying royalties are included in the current expenses "management expenses-royalties".
Patent protection fee. ? (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".
Amortization of patent rights is included in this account in three ways:
1, if a patent is formed. So as? The cost of this patent is one, plus other expenses for forming this patent.
Borrow: intangible assets
Loans: bank deposits
2. If the enterprise has no patent, it can directly enter the management fee.
Borrow: management fee
Loan: bank deposit or cash on hand.
3. If the patent fee is applied for research and development of scientific research projects for enterprises, then the R&D expenditure account can finally be carried forward to the management expense account.
Borrow: R&D expenditure
Loan: cash or bank deposit.
Debit: Management Expenses-R&D Expenditure
Loan: R&D expenditure?
Extended data
Function scope of patent fee
Types of patent fees charged
According to the needs of the work, China National Intellectual Property Administration Patent Office determines the types of patent fees charged by the agency as follows:
1, three kinds of patent application fees (including printing fees for invention patent applications)
2. (Describe surcharge and claim surcharge)
3, the invention patent request substantive examination fee
4. Patent registration fee (including stamp duty)
5. Annual fees for three kinds of patents
6, three kinds of patent annual fee fine
7. The request fee for patent restoration right shall be paid at the same time as the substantive examination fee and application fee for invention patent request, and the request fee for patent restoration right and application fee or annual fee shall be paid at the same time, which can be collected by the agency; As an intermediate fee paid separately, the agency will not charge it.
Patent charging object
1, the agency can charge the patent fee to the applicant (patentee) or the agency.
2. The agency shall not charge foreign-related patents or patent fees related to PCT patents (patent fees for foreign-related patents refer to the fees related to patent applications by non-China citizens and legal persons from Hong Kong, Macao and Taiwan).
Baidu encyclopedia-amortization of intangible assets