Received a patent from an investor. The patent is an intangible asset. The accounting entries are:

Debit: Intangible assets - patent 80,000

Loan: Paid-in capital 80,000

Who are the rights holders of patent rights?

The concept of the subject of patent rights

The subject of patent rights, the patentee, refers to the person who enjoys the rights stipulated in the patent law and also bears corresponding obligations. In my country, both natural persons and entities can apply for or be assigned patents and become the subject of patent rights. It should be noted that the subject of patent rights is not equal to the inventor or applicant of the patent.

Patentee of a joint invention

The patentee of a joint invention is usually the unit or individual who completed the patented invention. Cooperative invention, also known as joint invention, refers to an invention created by the cooperation of two or more units or individuals. Unless otherwise provided in the agreement, the right to apply for a patent is shared by the units or individuals who have completed the cooperation. After the application is approved, the applicant unit or individual becomes the patentee.

The patentee of the entrusted invention

The patentee of the entrusted invention is usually the unit or individual who completed the patented invention. Entrusted inventions refer to inventions and creations completed by a unit or individual upon entrustment by other units or individuals. The right to apply for a patent is enjoyed by the principal who has made creative contributions to the substantive features of the invention. After the application is approved, the trustee of the application becomes the patentee. If both parties have a clear agreement in the entrustment contract, the right to apply for a patent will be vested in accordance with the agreement.

Patentee of a service invention

The patentee of a service invention is usually the unit where the inventor works. Service inventions refer to inventions and creations that are accomplished by performing the tasks of the unit or mainly by utilizing the material and technical conditions of the unit. The right to apply for a patent for a service invention-creation belongs to the unit. After the application is approved, the unit becomes the patentee. For inventions and creations completed "using the unit's material and technical conditions", if the unit and the inventor or designer make a contractual agreement on the right to apply for a patent and the ownership of the patent right, such agreement shall prevail.

Other entities that have the right to exercise patent rights

These entities include the successors of the patentee, licensees who implement the licensing contract, etc. The licensee under a general implementation license contract has no right to independently exercise the patent right. The licensee under an exclusive implementation license contract has an independent right to sue. The licensee under an exclusive implementation license contract has an independent right to exercise the patent right if the patentee waives the right to apply. right of action.