Patent right belongs to the accounting subject of intangible assets, and intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by enterprises. It mainly includes patent right, non-patented technology, trademark right, copyright, land use right and franchise right.
Expansion: Accounting elements are divided into accounting elements that reflect the financial situation of enterprises and accounting elements that reflect the operating results of enterprises. China's accounting standards for business enterprises define accounting elements as six items, namely assets, liabilities, owners' equity, income, expenses and profits.