Does enterprise patent belong to production assets?

Patent right does not belong to productive assets, but belongs to intangible assets accounting subjects. Intangible assets can be recognized only when the following conditions are met: 1. The economic benefits related to the intangible assets are likely to flow into the enterprise; As an intangible asset, a project must have the conditions that the economic benefits of its production are likely to flow into the enterprise. Because the most basic feature of assets is that the expected economic benefits generated are likely to flow into the enterprise, if the expected economic benefits generated by a project cannot flow into the enterprise, it cannot be recognized as the assets of the enterprise. In accounting practice, to determine whether the economic benefits created by intangible assets may flow into enterprises, it is necessary to make reasonable estimates of various economic factors that may exist in the expected service life of intangible assets, and should be supported by clear evidence. 2. The cost of the intangible asset can be measured reliably. Self-created goodwill of enterprises and internally generated brands, registrations, etc. It should not be recognized as intangible assets because its cost cannot be measured reliably.