It depends on whether the enterprise develops the patent right by itself:
1. Intangible assets developed by itself and applied for according to legal procedures are accounted for as intangible assets according to the registration fees and attorney fees incurred when they are obtained according to law.
2. The patent fee for outsourcing and the registration fee for subsequent patent rights are included in the current management fee.
intangible assets are usually measured at actual cost, that is, all expenses incurred in acquiring intangible assets and making them reach the intended use are taken as costs. The cost of self-developed intangible assets includes the total expenditure incurred from the time when the conditions for recognizing intangible assets are met to the time when the intended use is reached, but the expenditure that has been expensed in the previous period is no longer adjusted.
Extended information:
Accounting treatment method of intangible assets
1. Capitalization of research and development expenses.
there are three ways to obtain intangible assets of enterprises: outsourcing, self-creation and accepting investment from other units. It is relatively easy to confirm the value of intangible assets purchased and invested. For self-created intangible assets, according to the current regulations, only the registration fees and attorney fees incurred when obtaining registration are included, while the expenses in the process of research and development are recorded in the current profits and losses and treated as expenses.
The result of this treatment will lead to the failure to fully reflect the value of intangible assets created by enterprises, and even lead to serious distortion of the cost measurement of knowledge products, which is very unfavorable for investors to make investment decisions by using the information provided. Therefore, enterprises should capitalize their own intangible assets research and development expenditures as much as possible.
2. Intangible assets with definite service life, such as patent rights and know-how, are amortized by the sum of years method in the accelerated amortization method. Amortization is not required for non-patented technologies with indefinite life. In order to compensate the value of this kind of intangible assets, an "intangible assets information system" can be established to standardize the management and measure the value of intangible assets.
intangible assets with unlimited life, such as purchased goodwill, should not be amortized. Outsourcing goodwill can play a role in many aspects, and it is difficult to distinguish the weight of its role in all aspects. For this kind of intangible assets, we should adopt the method of regular evaluation and adjust the book value regularly.
Reference: Baidu Encyclopedia-Intangible Assets