I want to ask whether patents are intangible assets.

1, patented technology belongs to intangible assets. The new standards clarify what can't be included in intangible assets (goodwill created by enterprises and internally generated brands and newspaper names should not be recognized as intangible assets), while patents are not included.

2. Patent literally refers to exclusive rights and interests. The word "patent" comes from Latin Litteraepatentes, which means open letters or open documents. It is a certificate used by medieval monarchs to issue certain privileges, and later refers to the exclusive rights certificate signed by the British king himself.

3. In modern times, patents are generally documents issued by government agencies or regional organizations representing several countries according to their applications. This kind of document records the contents of the invention and creation, and in a certain period of time, it has produced such a legal state that the patented invention and creation can only be implemented by others under normal circumstances with the permission of the patentee. In China, there are three kinds of patents: inventions, utility models and designs.

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