USA How to treat unsuccessful legal defense of your patent

[ConqueringBeast]

I know that you capitalize any successful legal defending fees for patents but what do you do when you are unsuccessful at defending your patent and why do you do that? I would assume that since you are unsuccessful it would not be considered you patent so do you just expense and why or why not?

 

[kirby]

Your assumption is correct. No patent = expense the legal costs as there is no future benefit to them.