Paiten purchese

What is the meaning of Paiten ? please Clarify . (  is it Asset  or  Stock  purchase or  other purchase ?) 

Dr. Patent- non current asset

Cr. Bank/Cash

for 3 to 5 years amortize it like

Dr. Amortization

Cr. Patent

and recognize DTA/DTL accordingly as per IT acts

@ Prasad Nidugal this isnt my query. That person wrote a mistake

Yes , Mr  Yasawi Gomes new , agree

For or  Discloser  in Financial  Statement   As 26  or  Ind AS 38 ( Intangible  Asset  ) will  applicable . 

Ok @ Prasud Nilugal, I thought this must be it as well. Im not sure about disclosures cause I rarely use them