How to account according to patent evaluation report

Intangible assets independently researched and developed are generally recorded as expenses that meet capitalization conditions at the development stage.

Borrow: intangible assets a

Loan: development expenses (or other subjects you set yourself) a

If the appreciation is evaluated (assuming that J is evaluated as the quantity of B),

Borrow: intangible assets B-A

Loan: capital reserve-other capital reserve B-A

Evaluation of value-added, can be accounted for according to the evaluation report; Intangible assets need to be amortized every month or in other reasonable ways, and the assessed value-added part also needs to be amortized on the account, but the tax bureau may not let you deduct the assessed value-added and amortization part when deducting income tax expenses.