The value of a patent was not originally "calculated" by the patentee or the enterprise itself. The money spent by enterprises on patent research and development can be recorded in the column of "management expenses", but the amount of management expenses recorded can never be said to be the value of patent rights.
The entries of patent right are generally in the column of "intangible assets", or as "contribution" and "paid-in capital".
Either way, you must obtain the value through an appraisal company with intellectual property appraisal qualification.
The patentee can only record the patent value in relevant subjects for accounting according to the results of the evaluation report. After accounting, the patent value should be recorded in the column of "intangible assets" and amortized, and then the financial personnel can calculate its value according to accounting standards.
Extended data:
Considerations in patent evaluation
(1) the integrity of ownership, that is, the integrity of the ownership of the patent right owned by the patentee or the client. The more complete the ownership, the greater the value.
(2) the degree of legal protection, including two aspects, the state of the patent and the integrity of the claim. The status of a patent refers to the technical status in a patent application, whether it is in the initial examination stage, substantive examination stage or patent certificate obtaining stage, the later it is, the greater its value will be.
Different types of patents have different degrees of protection. Since the invention patent has passed the substantive examination, it is less likely to copy others' patents or be revoked after obtaining the patent certificate.
Compared with the other two patents, it has higher technical content, longer application period and greater risks faced by the obligee, so its value is relatively high.
The integrity of the claim refers to the patent scope that needs to be protected in the patent application claim, and also reflects the quality problem of the claim. Some claims are complete and better protect the rights of the patentee. Some claims are incomplete, and only part of the rights of the patentee are protected.
(3) Residual service life, generally, the shorter of the economic life and legal service life of the patented technology should be adopted to determine the residual service life. The longer the service life, the greater its value.
Baidu Encyclopedia-Patent Value