1. Record: non-operating expenses.

2. Trademarks are intangible assets. Under the "intangible assets" account, detailed accounts such as "patent rights", "trademark rights", and "copyrights" are set up for detailed accounting.

Trademarks are self-created intangible assets

The value of self-created intangible assets should include all expenditures incurred during the development process to create the intangible assets. However, for the sake of robustness and simplified accounting, the expenses incurred in the self-creation process are generally regarded as technical research expenses and included in the current expenses. When the trial production is successfully applied for and the trademark is obtained, various expenditures incurred during the application process should be recorded as intangible assets.

The specific classification details can be described as:

Deposit money to the Trademark Office

Borrow: other receivables - trademark fees

Credit: Bank deposit

When registering a trademark

Debit: Management expenses - trademark fee

Credit: Other receivables - trademark fee