Is the purchase of patent right with bank deposit an intangible asset in financial accounting?

The purchase of patent rights belongs to intangible assets. Intangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets: 1. It can be separated or separated from an enterprise and used for sale, transfer, license, lease or exchange alone or together with relevant contracts, assets or liabilities. 2, from the contract rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations. Intangible assets mainly include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on. The existence of goodwill is inseparable from the enterprise itself, which is unrecognizable and does not belong to the intangible assets referred to in this chapter. Buying a patent right with bank deposits means reducing "bank deposits" and crediting "bank deposits". Buying a patent right means increasing intangible assets. The debit of the asset class account increases and the credit decreases, so "bank deposit" is debited.