Initial cost: First, determine the initial cost of the patent right, that is, the direct cost incurred when obtaining or developing the patent right. This includes the cost of patent purchase, patent application and research and development.
Depreciation/Amortization: Depreciate or amortize the initial cost according to accounting standards. Depreciation refers to allocating the cost of patent right to each accounting period within its expected service life, and amortization refers to allocating the cost of patent right to each accounting period with its expected economic benefits.
Impairment test: Conduct impairment test regularly to evaluate whether there is impairment risk of patent right. If it is found that the book value of the patent right is higher than its recoverable amount (usually the present value of future cash flows), it is necessary to make provision for impairment.
It should be noted that the book value of patent rights is only a reflection in the financial statements of enterprises, and does not necessarily fully reflect the actual value of patents in the market. The market value of patent may be affected by market demand, technological development, competition and other factors, so other methods such as market method evaluation need to be considered when evaluating patent value.
In addition, it is emphasized that the information provided above is only a common calculation method, and the actual situation may be different due to enterprises, accounting standards and specific circumstances. It is recommended to consult professional accountants or financial advisers in patent value evaluation and financial accounting to ensure compliance with applicable accounting standards and best practices. Consultation and contact of evaluation problems: praise the third-party evaluation consultation.