Trademark right refers to the right to use a specific name or design on a specified commodity or product. After registration, the trademark is protected by law. The Trademark Law of People's Republic of China (PRC) clearly stipulates that a trademark approved by the Trademark Office is a registered trademark, and the trademark registrant enjoys the exclusive right to use the trademark and is protected by law.

1. The registered cost of trademarks created by ordinary enterprises is not large, and it doesn't matter whether they are capitalized (not necessarily recognized as intangible assets). Trademarks that can bring profits to owners are often established through years of advertising and other means of spreading trademark names, as well as the trust of customers. Advertising fees are generally not regarded as the cost of trademark rights, but are directly included in the current profit and loss when incurred.

2. If an enterprise purchases another person's trademark with a large one-time expenditure, it can be capitalized and managed as an intangible asset. At this time, the cost of the trademark should be based on the purchase price of the trademark, the handling fee paid and related expenses.