Which subject does the patent application fee include?

Patent application fees are included in intangible assets, management fees and other subjects: 1. If a patent is formed. Then it is included in intangible assets loan: intangible assets loan: bank deposit. 2. If a patent of the enterprise is not formed, the management fee can be directly entered. Borrow: management fee loan: bank deposit or cash on hand. 3. If the patent fee is applied for the research and development of enterprise scientific research projects, it can be carried forward to the management fee account. Borrow: R&D expenditure loan: cash on hand or bank deposit: management expenses-R&D expenditure loan: R&D expenditure.

How to make accounting entries for intellectual property service fees?

Intellectual property service fees mainly refer to intellectual property agency fees, including patent application fees and annual fees; Trademark registration application fee, change fee, renewal fee, etc. ; Copyright, copyright application fee, etc.

1. Intellectual property agency For intellectual property agencies, intellectual property service fees are their main business income:

Debit: bank deposit xxx

Loan: income from main business xxx

2. Non-intellectual property agency company If the company is not an intellectual property agency company and does not use intellectual property agency fees as operating income, but is a general production service-oriented enterprise, then the intellectual property agency fees belong to "non-operating expenses" for the company and are accounted for in the "non-operating expenses" subject according to the details of expenses. For example, applying for a registered trademark: paying the registration agency fee;

Debit: operating expenses xxx

Credit: bank deposit xxx

Can intellectual property agency fees be regarded as intangible assets?

If you are not sure whether the application can be successful, you can charge the management fee; If the application is confirmed to be successful, it can be recorded as intangible assets.

Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. 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 material entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.