1. When the amount of patent fees is large, it is generally recorded as "intangible assets" and finally as "long-term deferred expenses".
2. If the fee for paying royalties is small, it should be included in the current fee "management fee-royalties".
Accounting in different situations:
1. When a patent is formed, it is taken as the cost of this patent and added up with other expenses related to this patent.
Borrow: intangible assets-patents
Loan: bank deposit or cash on hand.
2, no patent, directly included in the management fee.
Borrow: management fee
Loan: bank deposit or cash on hand.
3. The patent fees applied by enterprises for research and development of scientific research projects can be finally carried forward to the management expense account.
Borrow: R&D expenditure
Loan: cash or bank deposit.
Debit: Management Expenses-R&D Expenditure
Loan: R&D expenditure
Extended data?
Accounting treatment of patent transfer;
The first is the accounting treatment method of the transfer account of the right to use:
1. Confirm other business income accounting entries according to rental income;
2. Amortize and confirm other business costs;
3. Business tax payable shall be included in business tax and additional loans.
The second is the accounting treatment of ownership transfer: the business tax payable is calculated by multiplying the selling price by the relevant tax rate, and the difference is included in non-operating income or non-operating expenditure.
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