I would like to ask whether the amortization of intangible assets can be done if a company obtains patents through independent research and development and evaluates the value of the patents and trans

I would like to ask whether the amortization of intangible assets can be done if a company obtains patents through independent research and development and evaluates the value of the patents and transfers them to intangible assets.

For patents obtained through independent research and development by an enterprise, the value of the patent is transferred to intangible assets after being evaluated by a qualified institution. Intangible assets can be amortized and deducted before going to bed. If the patent is recorded as an intangible asset If capital is added to the company's registered capital, the value-added tax can be deducted unless a compliant input invoice can be obtained!