In which subject is the trademark registration fee charged?
If the trademark is purchased or accepted by investors, the registration fee shall be included in the initial cost of intangible assets. For the trademark registered and created by this enterprise, because the registration fee itself is not expensive, it can be included in the current management fee. If the registration fee is large, the registration fee can be capitalized, because the cost of intangible assets consists of all necessary expenses, which can be directly attributed to the creation and production of assets, and enable the assets to operate in a way predetermined by the management according to the accounting standards "Measurement of Internally Developed Intangible Assets".