If it is self-developed, the agency fee should be included in the "R&D fee" and transferred to "undisclosed assets" after R&D is completed and patented.
1. The entry method of payment agency fee is:
Borrow: management fee-patent agency fee
Loan: bank deposit/cash
2. Agency fee is a kind of fee paid by the borrower to the syndicated agent bank, because the agent bank will generate various expenses in the contact business, such as travel expenses, telegram fees, telex fees, office expenses, etc.
3. The specific contents of management expenses include: company funds, employee education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up expenses, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board members' fees and other management expenses.
How to deal with the accounting of patent fees?
When R&D expenditure occurs:
Debit: R&D expenditure-expensed expenditure (research expenditure and development expenditure that do not meet capitalization conditions)
R&D expenditure-Capitalized expenditure (development stage expenditure eligible for capitalization)
Loans: bank deposits, raw materials, wages payable to employees, etc.
At the end of the period, transfer the spent R&D expenses to the current management expenses:
Borrow: management fee
Loan: R&D expenditure-expense expenditure
R&D expenditure eligible for capitalization; When the intangible assets reach the usable state;
Borrow: intangible assets
Loan: R&D expenditure-capitalized expenditure
R&D expenditure refers to the depreciation of assets, the consumption of raw materials, the wages and welfare expenses of the personnel directly involved in the development, the rent and borrowing expenses incurred in the development process.
The "R&D expenditure" account belongs to the cost account, which is used to calculate the expenditure incurred by enterprises in the process of researching and developing intangible assets. According to research and development projects, detailed accounts of "expensed expenditure" and "capitalized expenditure" should be set for detailed accounting. The debit balance at the end of the period reflects the expenditures eligible for capitalization in the ongoing R&D projects of the enterprise.