Current location - Trademark Inquiry Complete Network - Trademark inquiry - What subject does the trademark registration fee enter?
What subject does the trademark registration fee enter?
Trademark registration fee belongs to intangible assets and should be treated as intangible assets. Amortization according to the service life of the trademark is included in the management expenses.

Entry:

Borrow: Amortization of intangible assets-trademark registration fee

Loans: bank deposits

Amortization shall be handled according to the original accounting standards.

Debit: management fee-amortization of trademark registration fee

Loan: accumulated amortization

Extended data:

Amortization of intangible assets:

The amortization amount of intangible assets is the amount after deducting the estimated residual value from its cost. For intangible assets with impairment provision, the accumulated amount of impairment provision for intangible assets shall also be deducted. The residual value of intangible assets with limited service life shall be zero, except for the following circumstances:

(1) The third party promises to purchase the intangible asset at the end of its service life;

(2) The estimated residual value information can be obtained according to the active market, and this market is likely to exist at the end of the service life of intangible assets.

An enterprise shall amortize intangible assets from the time they are available for use until they are no longer recognized as intangible assets.

The amortization method of intangible assets chosen by an enterprise shall reflect the expected realization mode of economic benefits related to the intangible assets. If the expected realization mode cannot be reliably determined, it shall be amortized by the straight-line method.

The amortization amount of intangible assets should generally be included in the current profit and loss (management expenses, other business expenses, etc.). ). The economic benefits contained in intangible assets are realized through the products produced or other assets, and the amortization amount shall be included in the cost of related assets.

An enterprise shall, at least at the end of each year, review the service life and amortization method of intangible assets with limited service life. If the service life and amortization method of intangible assets are different from those previously estimated, the amortization period and amortization method shall be changed.

An enterprise shall review the service life of intangible assets with uncertain service life in each accounting period. If there is evidence that the service life of intangible assets is limited, it shall be estimated and handled in accordance with the relevant provisions on intangible assets with limited service life.

An enterprise shall conduct impairment test on intangible assets with uncertain service life every year. Where impairment is found, provision for impairment shall be made.

Baidu encyclopedia-intangible assets