Is the cost of patent application included in intangible assets?

When an enterprise applies for a patent, it can confirm the patent fee paid according to the actual situation. If an enterprise invests a large amount in patents and intends to account for them as intangible assets, the application fee can also be accounted for as part of intangible assets. If the enterprise pays a small amount for the patent, or does not intend to treat itself as an intangible asset, it can be included in the period expense account.