What accounting subjects are recorded in the purchased patents?

Generally included in intangible assets, but under the following circumstances, you can consider directly included in management expenses:

1. The patent right is valid for less than one year;

2. the amount is not large.

If the patent right is purchased from abroad, it needs to be included in the "intangible assets -R&D expenses" before domestic registration, and it can be adjusted as appropriate after the application is successful.