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A patent is an intangible Asset. A patent is an intellectual property. It basically excludes people from using that invention for a particular period of time. It is registered and granted ing to the country laws. Was this answer helpful?

Intangible assets, such as patents and trademarks, are amortized into an expense account called amortization. Tangible assets are instead written off through depreciation. The amortization process for corporate accounting purposes may differ from the amount of amortization used for tax purposes.

A patent is considered an intangible asset. This is because a patent does not have physical substance and provides long-term value to the owning entity.

When purchasing a patent, a company records it in the Patents account at cost. The firm also debits the Patents account for the cost of the first successful defense of the patent in lawsuits (assuming an outside law firm was hired rather than using internal legal staff).

This is a legal form that lets you have a voice in your health care. It will let your family, friends, and medical providers know how you want to be cared for if you cannot speak for yourself. Share this form and your choices with your family, friends, and medical providers.

Kentucky Advance Directive Forms. An advance directive is a legally binding document that gives instructions for your healthcare in the event that you are no longer able to make or communicate those decisions yourself.