Q: If you do your own patent and get a certificate, which subject should you write down, such as patent registration fee and lawyer's fee? During the application process?

Intangible assets developed by ourselves and applied for according to legal procedures shall be regarded as the actual cost of intangible assets according to the registration fees and attorney fees incurred when they are obtained according to law.

Borrow: intangible assets

Credit: cash on hand/bank deposit.

R&D expenses that meet the capitalization conditions are first included in R&D expenditures, and then transferred to intangible assets after the intangible assets are confirmed.

Borrow: R&D expenditure-patented technology

Credit: cash on hand/bank deposit/accounts payable

Apply for a patent (certificate) according to legal procedures.

Borrow: intangible assets-patented technology

Loan: R&D expenditure-patented technology