Do patent rights belong to current assets?
Current assets are assets that an enterprise can realize or use in a business cycle of one year or more, and are an indispensable part of enterprise assets, including monetary funds, short-term investments, bills receivable, accounts receivable and inventory. Characteristics of current assets: 1. The occupation pattern of current assets is changeable; 2. The amount of current assets is fluctuating; 3. The circulation of current assets is consistent with the production and operation cycle; 4. The sources of current assets are flexible and diverse.