How to write the accounting entry of patent lease?

The company's patent lease income should be included in other business income, and the specific accounting entries are as follows: debit: bank deposit; Loan: other business income. Amortization of rental patent right: borrowing: management fee; Credit: other business costs.

Extended data:

Patent right for short? Patents? , which is the exclusive right of the inventor or his assignee to exploit a specific invention within a certain period of time, is a kind of intellectual property. China promulgated the Patent Law on 1984, and the detailed rules for its implementation on 1985, which made specific provisions on related matters.

Patent right means that the patentee enjoys the exclusive right to use, benefit and dispose of his invention and creation within the scope prescribed by law, and excludes the interference of others. Patent right has timeliness, regionality and exclusiveness. In addition, the patent right also has the following legal characteristics:

(1) Patent right is the right of two kinds of rights, both personal rights and property rights.

(2) The patent right is granted by the Patent Office.

(3) The occurrence of patent right is based on the disclosure of invention achievements.

(4) The patent right is enforceable. If the patentee does not implement or does not allow others to implement his patent, the relevant departments will take compulsory licensing measures to make full use of the patent.

Patent right belongs to property right, and patent transfer refers to a contract in which the patentee, as the transferor, transfers the ownership of his invention-creation patent to the transferee, and the transferee pays the agreed price. The party who obtains the patent right through the patent right transfer contract becomes a new legal patentee, and may also conclude a patent transfer contract and a patent licensing contract with others, including the transfer of the patent application right.

The right to use refers to the legal possibility for the owner to use or make use of his own things. A power of ownership in civil law of continental law system. As the right of ownership, the right to use has the widest generality, and the owner can use it in any way for any purpose within the statutory limits. The legal possibility that the owner of other property rights uses or uses other people's goods for a specific purpose and way.

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