Patents that do not constitute intangible assets can be directly included in the period expense account when they occur, such as management department, management expense-office expense account, and sales expense-office expense account of sales department. When a general taxpayer obtains a special VAT invoice, it shall also confirm the corresponding input tax. The entry is,
Borrow: management expenses-office expenses, etc.
Taxes payable-VAT payable-input tax,
Loans: bank deposits, etc.