How to Record STTR Patent Search Costs
Recording allowable costs associated with patent searches conducted under a Small Business Technology Transfer (STTR) project.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| STTR Direct Project Costs - Patent Search | Debit | 2,500.00 | - |
| Accounts Payable | Credit | - | 2,500.00 |
💡 Accountant's Note
Under FAR 31.205-30 and specific STTR grant rules, costs for patent searches to determine the priority of invention are often allowable. These should be charged directly to the project if specifically required by the award.
Practitioner & Systems Framework
💻 ERP Architecture
Assign a specific project code and expense element to ensure these costs are excluded from indirect pools.
⚠️ Audit Flags
Verification that the patent search is directly related to the STTR project scope and not for general corporate IP protection.
📄 Required Documentation
Invoice from the patent attorney or search firm and a copy of the STTR award clause authorizing patent-related costs.
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