How to calculate the patent technology investment in subsidiaries?

Investing in patent technology in subsidiaries and accounting treatment from the perspective of subsidiaries are,

Borrow: intangible assets,

Loan: paid-in capital or equity.

Investing in subsidiaries with patented technology, accounting treatment from the perspective of the parent company is,

Borrow: long-term equity investment,

Accumulated amortization,

Loan: intangible assets,

Asset disposal gains and losses (or debits).