Excuse me, what subject does the patent agency fee take? In addition, should the water and electricity charges in the construction process be recorded in the projects under construction?

If the patent agency fee is the cost of intangible assets authorized by the superior company, borrow: intangible assets-patent loan: if the bank deposit does not constitute a right project, that is, the right certificate has not been obtained, borrow a management fee loan: of course, the water fee will enter the cost of the construction in progress during the bank deposit project. Borrow bank deposits from projects under construction.