Intangible assets include patents developed within the company. As mentioned above, purchased patent rights and land use rights can also be intangible assets. The cost of intangible assets formed by internal R&D activities consists of all necessary expenditures directly attributable to the creation, production and enabling the asset to operate in the manner intended by management. Directly attributable costs include: materials, labor costs, registration fees, amortization of other patent rights and franchises used in the development of the intangible assets, and borrowing costs that can be capitalized in accordance with the treatment principles interest expense. In addition to the above-mentioned other indirect expenses such as sales expenses and management expenses that are directly attributable to the development activities of intangible assets incurred in the process of developing intangible assets, identifiable invalidity and initial operating losses that occur before the intangible assets reach their intended use, and the cost of operating the intangible assets, Training expenditures incurred on assets, etc. do not constitute the development costs of intangible assets. The cost of internally developed intangible assets only includes the total expenditure incurred from the time when the capitalization conditions are met to the time when the intangible assets reaches its intended use. For the same intangible asset that has been expensed and included in the current profit and loss before it meets the capitalization conditions during the development process. Expenses are no longer adjusted.