Patent research and development expenses can be included in the cost.
The evaluation value of patent can be evaluated as wage capital.
Intellectual property assets refer to a form of property rights of spiritual products formed by high-tech and technical know-how invented by enterprises in the process of innovation such as production and operation practice and scientific experiments. Including patents, copyrights, trademarks, trade secrets, technical secrets, etc.
The triple meanings of patent intellectual property are as follows
First, the abbreviation of patent right refers to the patent right enjoyed by the patentee for invention and creation, that is, the state grants the inventor or his successor the exclusive right to use his invention and creation within a certain period of time according to law, and the emphasis here is on rights. Patent right is an exclusive right with exclusivity. If a non-patentee wants to use the patented technology of others, he must obtain the authorization or permission of the patentee according to law.
Second, it refers to inventions protected by the patent law, that is, patented technology, which is a proprietary technology recognized by the state and protected according to law on the basis of publicity.
Third, it refers to the patent certificate issued by the Patent Office to confirm that the applicant enjoys the patent right for his invention-creation, or refers to the patent document that records the content of the invention-creation, and refers to the specific material document.