What accounting items are included in the trademark registration fee?

Trademark registration fees are intangible assets and must be treated as intangible assets. They are amortized and included in management expenses based on the trademark’s useful life.

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Entry:

Debit; Intangible assets-trademark registration fee amortization

Credit: bank deposit

When amortizing, the original accounting Standards

Debit: administrative expenses

Debit: intangible assets

According to new accounting standards;

Debit administrative expenses - trademark registration fee amortization

Accumulated amortization of credit

Accounting treatment of amortization of intangible assets

The amortizable amount of intangible assets is the cost minus the estimated residual value. Amount. For intangible assets for which impairment provisions have been made, the cumulative amount of impairment provisions for intangible assets that have been made shall be deducted. For intangible assets with a limited service life, their residual value shall be regarded as zero, except for the following circumstances:

(1) There is a third-party commitment to purchase the intangible asset at the end of its useful life;

(2) The estimated residual value information can be obtained based on the active market, and the market is in use of the intangible asset. It is likely to exist at the end of its life.

The amortization of intangible assets by an enterprise shall start from the time when the intangible assets are available for use until the time when they are no longer recognized as intangible assets.

The enterprise chooses The amortization method of intangible assets shall reflect the expected realization method of the economic benefits related to the intangible asset. If the expected realization method cannot be reliably determined, the straight-line method shall be used for amortization.

Amortization amount of intangible assets Generally, it should be included in the current profit and loss (management expenses, other business costs, etc.). If the economic benefits contained in an intangible asset are realized through the products or other assets produced, its amortization amount should be included in the cost of the related assets.

Enterprises should at least review the service life and amortization method of intangible assets with limited service life at the end of each year. If the service life and amortization method of intangible assets are different from previous estimates, the amortization period should be changed. and amortization method.

Enterprises should review the useful lives of intangible assets with uncertain useful lives in each accounting period. If there is evidence that the useful lives of intangible assets are limited, their use should be estimated. The service life shall be handled in accordance with the relevant provisions of intangible assets with limited service life.

Enterprises shall conduct impairment tests on intangible assets with indefinite service life every year. If impairment is found, impairment provisions shall be made.< /p>

What accounting subjects are included in the trademark registration fee? According to the introduction in our above article, you can understand the trademark registered by the enterprise, and the related trademark registration fee expenditures can be handled on a case-by-case basis. Trademark registration fees Larger amounts can be directly included in the company's intangible assets accounting account, otherwise they can be included in the company's management expenses and other accounts.