Legal analysis: belong to. Intangible assets include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on. Patent right refers to the patent inventor's exclusive right to product design, shape, formula, structure, manufacturing process or procedure protected by law after the patent application is approved.

Legal basis: Article 31 of the Accounting Standards for Business Enterprises refers to assets that have been used by enterprises for a long time but have no physical form, including patents, non-patented technologies, trademarks, copyrights, land use rights and goodwill. The purchased intangible assets shall be accounted for according to the actual cost; Intangible assets acquired by accepting investment shall be accounted for according to the price confirmed by evaluation or agreed in the contract; Self-developed intangible assets shall be accounted for according to the actual expenses incurred in the development process.