Accounting entries for payment of patent registration fees

1. If the fee is small, it will be included in the administrative expenses, and the entries are as follows:

Debit: administrative expenses - trademark Registration fee

Debit: bank deposit/cash

2. If the fee is large, it will be included in intangible assets, and the entries are as follows:

Debit: intangible assets< /p>

Loan: bank deposit/cash

3. A company successfully trial-produced and applied for trademark rights. During the process of applying for trademark rights, a trademark registration fee of 10,000 yuan and lawyer fees of 2,000 yuan were incurred Yuan. The following accounting entries should be prepared:

Debit: intangible assets - trademark rights 12,000

Credit: bank deposit 12,000

Extended information

Registration Certificate

The trademark registration certificate is a written certificate issued for the convenience of the trademark registrant and has the same legal effect as the "Trademark Registration Certificate". The applicant who issues the trademark registration certificate must be a registered trademark The owner of the trademark.

How to apply for a trademark registration certificate

(1) Entrust a trademark agency registered with the Trademark Office to handle the process.

(2) Applicants go directly to the Trademark Registration Hall of the Trademark Office (applicants in the Zhongguancun National Independent Innovation Demonstration Park can also go to the Trademark Office’s office in the Zhongguancun National Independent Innovation Demonstration Zone). The office address is: 9 Daoziaomiao, Haidian District, Beijing. No. 2nd Floor Administrative Office Hall, Haidian District Branch, Beijing Municipal Administration for Industry and Commerce).

Processing steps

(1) If a trademark agency is entrusted to handle the process, the applicant can voluntarily choose any one Trademark agencies registered with the Trademark Office. All trademark agencies registered with the Trademark Office are published in the "Agency" column.

(2) Applicants go directly to the Trademark Registration Hall of the Trademark Office To apply, the applicant can follow the following steps:

Prepare the application documents → Submit the application documents at the trademark registration hall acceptance window → Code at the coding window → Pay the application fee at the payment window .

How to handle accounting entries for payment of patent registration fees?