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Accounting entries for leasing trademark use rights

Legal subjectivity:

When the enterprise receives the input trademark rights, the accounting entries are: Debit: Intangible assets Credit: Paid-in capital Intangible assets refer to assets that have no physical form owned or controlled by the enterprise of identifiable non-monetary assets. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights. or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets. The above are the accounting entries for trademark infringement