The cultivated land reclamation fees paid are related to intangible assets and included in the intangible assets account. According to accounting standards, intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises, including patents, trademarks and copyrights. Non-monetary identifiable resources with the characteristics and value of cultivated land reclamation fees meet the requirements of the definition and recognition conditions of intangible assets in relevant accounting standards and are classified as intangible assets.