1. Earn rental income:
Debit: bank deposit
Loans: other business income
2. Carry forward VAT payable:
Borrow: business tax and surcharges
Loan: Taxes payable-VAT payable
3. Amortize the patent cost:
Debit: other business costs
production cost
Loan: accumulated amortization
Generally speaking, we only have the ownership and patentee of patented technology. Non-patented technology, generally not called ownership, only involves the right to use and transfer.
The patent right can be transferred. Where a patent right is assigned, the parties concerned shall conclude a written contract and register it with the patent administration department of the State Council, and the patent administration department of the State Council shall make an announcement. The transfer of the patent right shall take effect from the date of registration. Where a unit or individual in China transfers a patent right to a foreigner, it must be approved by the relevant competent department in the State Council.
"Ownership" refers to the right of the property owner to possess, use, dispose of and benefit from his property. Ownership is an exclusive right, and its subject of rights is specific, but its subject of obligations is not specific. Only after the technological achievements are applied for and granted the patent right can the patentee enjoy the exclusive right to exploit the invention-creation patent similar to the ownership within the validity period of the patent right.
The right to use and transfer non-patented technological achievements is different. First, it only exists between specific parties. Specifically, first, between the unit and employees, the right to use and transfer job-related technological achievements belongs to the unit, while the right to use and transfer non-job technological achievements belongs to the individual who completed the non-job technological achievements.
Second, if the parties to the contract agree that the right to use and transfer non-patented technological achievements belongs to one party, the other party may not use and transfer them; The agreed right to use and transfer belongs to both parties and can be used by all parties. However, if either party transfers the non-patented technological achievements, it shall obtain the consent of the other party, and the benefits obtained shall be shared by both parties reasonably.
Second, it has no effect against third parties. In other words, the ownership of non-patented technological achievements is only between the unit and its employees, and it is legally binding between the two parties to the contract, and does not affect any third party who has mastered the technology to use or transfer it. Therefore, the right to use and transfer non-patented technological achievements is not an exclusive right, but a non-exclusive right, so it does not have the attribute of "ownership" in the legal sense.