Аграр тармоқ иқтисодий салоҳиятини оширишда институционал ислоҳотлар ва

Conclusion. 
Objects of intellectual property, including patents for inventions, are 
recognized as intangible assets in the financial statements of the business entity. 
We consider the following requirements or conditions to be met when accepting 
the right to a patent as an intangible asset in the current accounting legislation: 
first, 
lack of material structure. (This patent is required to have no physical 
appearance, but the patent is presented in paper appearance and in a sense will be 
presented in a certain form. This means that some intellectual property objects may 
also have a material structure); 
second, 
long-term use in the production of goods (works, services) and 
management processes (entrepreneur manufactures energy-saving equipment in an 
industrial way on the basis of a patent for several years until it becomes obsolete); 
third, 
existence of the exclusive right to a patent at the enterprise (at the time 
of obtaining a patent, the exclusive rights to it are formalized on the basis of 
agreements on the transfer of rights to another person). 
fourth
, that the patent is not intended for subsequent resale (an entrepreneur 
does not immediately intend to sell the patent for energy-saving equipment on the 
basis of the contract, but to start production on the basis of the patent, which may 
be his core business. In this way, it solves the problem of employment of young 
people or the unemployed in the field, and the result will be focused on earning 
income); 
fifth, 
the availability of identification (separation) of the patent (this patent can 
be separated from other objects of intellectual property, i.e. it becomes a separate 
object of accounting). 
The above recommendations are aimed at making amendments and alterations 

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