I am planning to write up a bunch of patents and need to pay my patent agent & the patent office a fair chunk of change, One other thought - off the top of my head, I'm not sure that the costs of perfecting a patent are deductible immediately. They may have to be capitalized and amortized over the life of the patent. That's not an area I work in, so I'm not up on all of the ins and outs of patents. I just have this thought in the back of my mind that they have to be capitalized.If that's correct (and it may not be), then you'll write off the cost of the patent agents, attorneys, and other costs over a number of years instead of all at once.--Peter
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