Trademark usage rights can be amortized.

The validity period of the exclusive right to use a trademark stipulated in my country’s Trademark Law is ten years.

Article 38 of the "Trademark Law" stipulates: "If the validity period of a registered trademark has expired and it is necessary to continue to use it, an application for renewal of registration shall be made within six months before the expiration. If the application is not submitted during this period, If an application is made, a six-month extension period will be granted. If the application is not made at the end of the extension period, the registered trademark will be cancelled. Each renewal of registration will be announced after approval. p>

The amortization period generally does not exceed 10 years. Like depreciation, you can choose the straight-line method and the accelerated method to amortize intangible assets. In terms of amount, under normal circumstances, amortization expenses are smaller than depreciation expenses. Many, that is to say, most companies' fixed assets are much larger than intangible assets, so amortization and depreciation are generally disclosed together without distinction.

Trademark rights need to be amortized, and amortization is required. The cost of sales is low, and it can also be an accounting method to allocate acquisition costs.