If the patent right is used for production, the amortization of the patent right is included in the manufacturing cost, which is transferred to the production cost at the end of the month, and finally forms the inventory. However, when the inventory is actually sold abroad, the cost of the inventory is transferred to the main business cost, not carried forward at the end of the period. If there is no inventory to sell, it does not need to be carried forward to the main business cost, so it will not affect the profit and loss, and ultimately will not affect the operating profit.