Borrow: bank deposits, etc.

Loan: income from main business and other businesses.

Loan: tax payable-value-added tax payable-output tax,

The corresponding amortization of patent rights:

Debit: main business cost, other business cost,

Loan: accumulated amortization,

Patent right, referred to as "patent" for short, is a kind of intellectual property right, which is the exclusive right to implement a specific invention and creation within a certain period of time.