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Can the trademark fee of 200,000 be amortized in one lump sum at the end of the year?

Okay. Trademark fees are also renewed every ten years, and the amortization period generally does not exceed 10 years. Like depreciation, you can choose the straight-line method or the accelerated method to amortize intangible assets. In terms of amount, under normal circumstances, amortization expenses are much smaller than depreciation expenses. That is to say, most companies' fixed assets are much larger than intangible assets, so amortization and depreciation are generally disclosed together without Add distinction.