Generally speaking, the application fee for an intellectual property certificate is included in "administrative expenses" or "research and development expenses". Among them, if the enterprise's intellectual property certificate application is to protect the company's daily business activities, such as protecting the company's trademarks, patents, etc., then this part of the cost should be included in the "administrative expenses" because this part of the cost is for the company to maintain its normal operations. It is generated as part of the daily management activities of the enterprise. If a company's official declaration of intellectual property rights is to protect the company's research and development results, such as protecting the company's new technologies, new products, etc., then this part of the cost should be included in the "research and development expenses." Because this part of the cost is incurred by the company to protect its own research and development results, it is part of the company's research and development activities.