Trademark rights need to be amortized. The cost of amortization is low, and it can also be an accounting treatment method to allocate the acquisition cost.

The contents of trademark rights are as follows:

1. Exclusive right to use.

The exclusive right to use is the most important content of trademark rights and the most basic core right in trademark rights. Its legal feature is that the trademark owner can exclusively use the approved trademark on the approved goods and obtain other legitimate rights and interests through use.

The exclusive right to use is relative and can only be used within the scope provided by law. Article 51 of my country's Trademark Law stipulates: "The exclusive right to register a trademark is limited to the trademark approved for registration and the goods approved for use." That is, a registered trademark can only be used on the goods or services approved at the time of registration. It is not inferior to similar goods or services; the trademark owner is not allowed to change the sign that constitutes the registered trademark without authorization, nor is it allowed to use a trademark that is similar to the registered trademark. "

2. Right of prohibition.

The right of prohibition means that the owner of a registered trademark has the right to prohibit others from using the same or similar goods or services without his permission. Trademarks that are identical or similar to the trademark. Trademark rights have the same attributes as property ownership, that is, exclusivity without interference from others, which specifically prohibits others from illegally using, printing, and other infringements of the registered trademark. It can be seen that exclusive use. The right to use and the right to prohibit are two aspects of trademark rights.

The difference between the right to use and the right to prohibit is that they have different scopes of effect. The right to use involves the registrant’s use of the registered trademark. The right of prohibition relates to the issue of resisting the unauthorized use of a registered trademark by others without its permission. According to the provisions of my country's Trademark Law, the registrant's exclusive right to use is limited to the approved registered trademark and the approved goods. , the registrant is subject to two restrictions when exercising the right to use:

(1) It is limited to the goods approved for use by the trademark authority and cannot be used for other similar goods.

(2) It is limited to the words and graphics approved by the trademark authority, and similar words and graphics cannot be used beyond the scope of approval.

However, the scope of the right of prohibition is different. Any use of a trademark that is identical or similar to its registered trademark on any kind of goods or similar goods is entitled to the right of prohibition. This means that the effect of the right of prohibition involves the following four situations: (1) The use of the same trademark on the same kind of goods.

(2) Use similar trademarks on the same goods

(3) Use the same trademark on similar goods; Fourth, use similar trademarks on similar goods.

3. Licensing rights.

Licensing rights refer to the right of a registered trademark owner to authorize others to use its registered trademark by signing a licensing contract. Licensing is a way for the trademark owner to exercise its rights. method. The licensor is the owner of the registered trademark, and the licensee has the right to use the registered trademark within the scope and time stipulated in the contract according to the contract. In essence, the above service and licensing system will develop horizontally for the enterprise. It is of positive significance to unite, leverage advantages, expand production of brand-name goods, activate circulation, meet consumer needs, and improve social and economic benefits.

Transfer rights. It refers to the act of a registered trademark owner transferring his trademark rights to others in accordance with certain conditions. Transferring trademark rights is a way for the trademark owner to exercise his rights. After the trademark rights are transferred, the transferee obtains ownership of the registered trademark. If the original trademark owner loses the exclusive right to use the trademark, that is, the trademark right is transferred from one entity to another, the two parties must sign a contract and apply to the Trademark Office at the same time, and the trademark office shall approve and announce it.

Legal basis:

Trademark Law

Article 38

The validity period of a registered trademark expires. If you need to continue to use it, you should apply for renewal of registration within six months before the expiration. If you fail to apply during this period, you can be given a six-month extension period.

If the extension period expires but has not yet submitted an application, its registered trademark will be cancelled. Each renewal of registration is valid for ten years. After the registration renewal is approved, it will be announced.