May I ask you a question? Is the handling fee for purchasing patent right included in intangible assets or financial expenses?

When purchasing intangible assets, if the handling fee incurred is the purchase of patent rights, it is included in the initial cost of intangible assets, otherwise it is included in the debit of financial expenses.

Inventors or designers include inventors or designers of non-service inventions and creations and inventors or designers of service inventions and creations. Non-service invention-creation refers to an invention-creation that is not completed by the unit, nor is it mainly accomplished by using the material and technical conditions provided by the unit.

For non-service inventions, the right to apply for a patent belongs to the inventor or designer. No unit or individual may suppress an inventor or designer's application for a patent for non-service invention-creation. After the application is approved, the inventor or designer shall be the patentee.

Inventor:

An inventor or designer refers to a person who has made creative contributions to the substantive features of invention and creation. In the process of completing the invention and creation, people who are only responsible for organizing the work, who provide convenience for the use of material and technical conditions, or who are engaged in other auxiliary work, such as testers, draftsmen, mechanical processors, etc. Are not inventors or designers.

Invention is the result of intellectual labor. Invention is a factual act, not limited by the capacity for civil conduct. Therefore, no matter whether a person engaged in invention and creation has full capacity for civil conduct, as long as he has completed his own invention and creation, he should be recognized as an inventor or designer.