The entries of patent right are generally in the column of "intangible assets", or as "contribution" and "paid-in capital". Either way, you must obtain the value through an appraisal company with intellectual property appraisal qualification.
The patentee can only record the patent value in relevant subjects for accounting according to the results of the evaluation report. After accounting, the patent value should be recorded in the column of "intangible assets" and amortized, and then the financial personnel can calculate its value according to accounting standards.
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As an intangible asset, a project must have the conditions that the economic benefits of its production are likely to flow into the enterprise. Because the most basic feature of assets is that the expected economic benefits generated are likely to flow into the enterprise, if the expected economic benefits generated by a project cannot flow into the enterprise, it cannot be recognized as the assets of the enterprise.
In accounting practice, to determine whether the economic benefits created by intangible assets may flow into enterprises, it is necessary to make reasonable estimates of various economic factors that may exist in the expected service life of intangible assets, and should be supported by clear evidence.
Refer to the above content: Baidu Encyclopedia-Intangible Assets