设计总院：公司专利主要集中于研究阶段

Core Viewpoint - The company adheres to the accounting treatment of research and development (R&D) expenditures as per the "Accounting Standard for Enterprises No. 6 - Intangible Assets," distinguishing between research phase expenditures and development phase expenditures [1] Group 1 - The company classifies research phase expenditures as expenses recognized in the current period upon occurrence [1] - Development phase expenditures are recognized as intangible assets if they meet certain conditions [1] - The company's patents are primarily concentrated in the research phase, which involves significant exploration and uncertainty, leading to all related expenditures being recorded as current period expenses [1]