If this patent serves the research and development of intangible assets, the patent annual fee is included in the R&D expenditure account,
The accounting treatment is,
Debit: long-term prepaid expenses,
Credit: bank deposits and other accounts.
Debit: R&D expenditure,
Credit: long-term deferred expenses.
If the patent does not serve the research and development of intangible assets, then the patent annual fee is not calculated through R&D expenditures, included in the long-term deferred expense account accountant, and then amortized over a certain period of time and included in expense accounting.