sir if the lawyer is a permanent employee then the salary cost should occur in year two as well. why haven’t we included that for year 2? I got it why we are including it in year 1.
We don’t know what his total salary is (he will do lots of other things, nothing to do with this particular product), and certainly whatever it is then yes, it will be paid every year.
However, he will only work on the patent application once, and therefore the part of his salary relating to the patent application will only be relevant once when working out the life-cycle cost for this particular product.