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Accounting entries related to the purchase, transfer and amortization of trademark rights
Obtaining trademark rights

Borrowing: intangible assets-trademark rights 8

Loan: bank deposits 8

amortization in 219

Borrowing: management fees-accumulated amortization 8(8/ 1)

Loan: accumulated amortization of 8,

Amortization of intangible assets begins in the same month when it is acquired

Transfer of trademark rights

Loan: other business income of 12,

Loan: bank deposit of 12,

Amortization in 22

Loan: its. Other business cost-accumulative amortization of 8

Loan: accumulative amortization of 8.