Where are the registration fees and attorney fees for intangible assets included?

Summarize the provisions of the enterprise accounting system: the actual cost of intangible assets is based on the registration fee and lawyer's fee incurred when self-developed and applied according to legal procedures. Borrow: intangible assets-a patent (lawyer's fee), and loan: cash or bank deposit.

Intangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no physical entity, they show some legal rights or technologies.

But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.

Intangible assets in a broad sense include financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, but are represented by some legal rights or technologies.

Article 8 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) stipulates that the transfer of intangible assets refers to the transfer of ownership or use right of intangible assets.