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It's an intangible asset whose costs of acquiring sit in RnD and...

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    It's an intangible asset whose costs of acquiring sit in RnD and probably admin yes.
    the R&D needed to achieve the knowledge/ invention for the patent is just an expense. From memory they list RnD expenses as a separate line item.
    the admin side of the cost would be muddied up with all the other admin costs
 
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