How to calculate the related expenses of patent application?

After the company's patent application, it will become an intangible asset. The company has incurred some expenses in the process of patent research. If the amount is large, it can be shared as intangible assets within the validity period of this patent.

Subsequent annual fee is the annual fee paid by the enterprise to maintain the validity of the patent, which can be directly included in the production cost of the enterprise. If the amount is small, it can be included in the current expenses at one time. If the amount is large, it can be shared 12 months (not called depreciation).

Entry:

1, expenses incurred in the process of patent research and development

Borrow: R&D expenditure-XX patented technology

Loans: bank deposits, wages payable, etc.

2. After the patent application is successful, the R&D expenditure will be carried forward.

Borrow: intangible assets-patent right

Loan: R&D expenditure-XX patented technology