I haven't received the invoice for purchasing the patent right. Can I amortize it first? What is the actual operation? thank you

I haven't received the invoice for purchasing the patent right. Can I amortize it first? -patents can be amortized as long as they are owned by enterprises. As long as the invoice is obtained within the year when amortization begins, amortization can be deducted before income tax.

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What is the actual operation? -you can estimate it first and then amortize it.

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Estimated entry:

Borrow: intangible assets-temporary valuation of patent right

Loan: Temporary valuation of other payables.

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amortize

Debit: management expenses-amortization of intangible assets

Loan: accumulated amortization

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After receiving the invoice:

Borrow: intangible assets-patent right? -? Provisional valuation

Loans: Other Payables-Provisional Valuation

Borrow: intangible assets

Loans: subjects such as bank deposits or prepayments.

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