If a company and a scientific research institution share a patent, how will this patent be included in the report when the company IPO? Is it an intangible asset?

Only the part that can be capitalized in the development stage can form the cost of intangible assets, and the conditions for capitalization are strict. The CSRC is also worried that most of the costs of self-developed patents are included in the current profits and losses, which will not be reflected in the intangible assets account and cannot be generated out of thin air. If you want to enjoy it in intangible assets, you can only spend money to buy his share of ownership from scientific research institutions, and then the cost is included in intangible assets. If this patent is the key technology of the company, you'd better spend money to buy it, otherwise there may be suspicion of incomplete assets.