Which accounting subject does the trademark application fee belong to? Should it be included in amortization of intangible assets?
I think if you register a trademark of a self-developed product, the cost of registering the trademark is not too high, and it can be directly included in the management fee. Where a trademark is invested or transferred, due to the high cost of the trademark itself and the high registration fee, it should be included in the intangible assets and amortized according to the intangible assets.