1. Positive answer

To be precise, it should be trademark usage fee, which refers to the relevant fees paid by stakeholders to the trademark owner for using a corporate trademark to bring benefits to them. cost. Generally, alcohol brands with a strong position charge such fees.

2. Analysis

The brand user pays a certain fee to the brand holder for using the brand holder’s intangible assets in accordance with the agreed contract, that is, the franchisee pays the franchisee Pay a brand usage fee. Fold the performance bond. In order to ensure that the franchisee performs the franchise contract, the franchisor can require the franchisee to pay a certain deposit. After the expiration of the contract, if the franchisee has no breach of contract and no unclear payment, the franchisee will Party shall return it to the franchisee without interest.

3. What subjects are included in the brand usage fee?

1. If charging is based on usage quantity, it should be included in the product cost;

2. If it is in the form of authorization, it can be included in intangible assets and then amortized;

3. If the amount is small, it can be included in management expenses.