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特許の出願の流れと費用について解説｜企業・個人が申請・審査・登録する際の費用相場とは

SOLVED: The Befort Company field for a patent on a new type of machine. The application costs totaled P12,000. R D costs incurred to create the machine were P75,000. In the year in which the company filed for and received the patent, it spent P20,000 in the successful defense of a patent infringement suit. Required 1. At what amount should the company capitalize the patent? 2. How would you determine the economic life of the patent?

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