How to calculate the patent application fee?

Patent application is a necessary procedure to obtain patent right, and enterprises often have certain expenses in the process of patent application. How to calculate the patent application fee?

Accounting entry of patent application fee

The patent application fee can be calculated by "R&D expenditure".

1, R&D expenses actually incurred in that year:

Borrow: R&D expenditure

Loans: cash, bank deposits, salaries payable to employees, accumulated depreciation and other subjects.

2. When the R&D project is completed, according to the accounting standards for enterprises:

Capitalized:

Borrow: intangible assets

Loan: R&D expenditure

Any fee:

Borrow: management expenses-research and development expenses

Loan: R&D expenditure

The annual fee (maintenance fee) after application goes directly into the management fee.

Patent application related knowledge

Patent application is a necessary procedure for obtaining patent right. To obtain a patent right, the applicant must apply to the State Patent Office, which will approve and issue a certificate. When filing a patent application, the applicant shall also submit a series of application documents to the State Patent Office, such as the request, specification, abstract and patent claim.

Benefits of patent application:

1. patent has great commercial value and is an important means to enhance the competitiveness of enterprises.

2. Enterprises can obtain long-term benefits by applying for patents.

3. Enterprises can get discount loans through patents.