Legal fees and other direct costs incurred in registering a patent should be capitalized and amortized on a straight-line basis over a five-year period.

Research and development contract services purchased from others and used to develop a patented manufacturing process should be capitalized and amortized over the patent's economic life.

Research and development costs incurred to develop a patented item should be capitalized and amortized on a straight-line basis over 17 years.

Legal costs incurred to successfully defend an internally developed patent should be capitalized and amortized over the patent's remaining economic life.