What is the capitalization of the financial expenses of patents?

Direct expenses and indirect expenses incurred in the process of patent application and maintenance are included in assets. Capitalization of patent financial expenses refers to direct expenses and indirect expenses (such as attorney fees, patent search fees, application fees, annual fees, etc.). ) generated in the process of patent application and maintenance, included in the cost of fixed assets, depreciated and amortized within the limited life cycle of the patent, reducing the current expenses and improving the stability of the company's balance sheet.