When a case is not on contingency, generally the legal fee shows up a huge retainer paid to the attorney to defend a patent case. Perhaps you may want to review the financial statements for legal fees. It generally falls under the category of legal and accounting if currently expensed or the fees may be capitalized in defence of a patent. You know your way around the financial statements, check it out!
Patent legal expenses, for in house patents, might also show up in R&D expenses. If the patent was purchased outright, and the legal expenses are not on contingency, I think your best bet is a capitalized expense.
Beam11
Market Data 
Markets 
AI
