Patent transfer fee payment entrance
1. The patent transfer fee paid shall be included in the "intangible assets" account, and the accounting entries are as follows:
Borrow: intangible assets
Loans: bank deposits
2. When amortizing:
Borrow: management fees, etc.
Loan: accumulated amortization
Intangible assets: specifically refers to the identifiable non-monetary assets owned or controlled by enterprises without physical form. General intangible assets, including patents, trademarks, copyrights and land use rights, all belong to the category of assets.
Which accounting subject should the annual patent fee of an enterprise be included in?
1. When formal invoices or administrative receipts are obtained, they can be summarized together, included in intangible assets and amortized by installments.
2. If you don't want to be an intangible asset, you can directly include it in the management expense accounting.
Management expenses: various expenses incurred by the administrative department of a specific enterprise for organizing and managing production and business activities, including company funds, trade union funds, directors' membership fees, agency fees, consulting fees, office expenses, travel expenses, lawyer's fees, business entertainment expenses, manager's salary, etc. Expenses incurred by the board of directors and the administrative department of the enterprise in the operation and management or borne by the enterprise in a unified way.
Management expenses belong to the profit and loss category. The management expenses incurred by the borrower's registered enterprise shall be transferred to the "profit of this year" subject at the end of the credit registration period, and there shall be no balance in this subject after the transfer.