Its essence is assets, and its characteristics are intangible. Intangible, that is, there is no physical form, but since it is also an asset, it must be identifiable and assessable. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no physical entities, but they show some legal rights or technologies. We usually understand intangible assets in a narrow sense, that is, only refer to patents, trademarks, copyrights, etc. For example, the trademark of Coca-Cola.
The measurement of intangible assets is divided into two stages: initial measurement and subsequent measurement. The initial measurement is based on the development cost. The patents of your company are all developed by yourself. First of all, it is necessary to calculate the cost. "The cost includes all expenses from the time when intangible assets are confirmed to the time when they reach the scheduled usable state, but the expenses already spent in the previous period will not be adjusted." This passage is awkward, and one of the key words is "meeting the confirmation conditions of intangible assets"
There are two conditions, one is that the benefits related to the intangible asset can flow into the enterprise, and the other is that the cost of the intangible asset can be measured reliably. As far as your question is concerned, meeting the first condition mainly involves cost, that is, the cost of intangible assets developed by yourself and applied for according to relevant regulations and legal procedures, and the actual cost of intangible assets is the registration fee and lawyer's fee incurred when it is obtained according to law. The material expenses, wages and welfare expenses of the personnel directly involved in the development, the rent and loan expenses incurred in the development are directly included in the current profit and loss. The research and development expenses that have been included in the expenses of each period shall not be capitalized when intangible assets succeed and apply for rights according to law.
As far as your problem is concerned, evaluation is of course necessary. You just need to find a qualified asset appraisal company to conduct an appraisal and issue an appraisal report. At the same time, the agency fee and official fee at the time of patent application can be included in the cost. Should these be in time? As for the previous R&D expenses, there should be no way to include those expenses in the cost because there was no patent novelty search and evaluation at the time of R&D.
In short, it is to calculate the identifiable expenses as soon as possible and include them in the cost. Personally, I think your situation is not that you can't determine intangible assets, but that the cost accounting of intangible assets may be much lower than the actual cost, which will have an adverse impact on enterprises.
If we insist on intangible assets, it is certainly feasible.
If you want to do some technical operations, you can consult an accounting firm, and they should be able to handle it.