According to intangible assets and administrative expenses.

1. Included in intangible assets: The cost of purchasing a trademark is relatively large, which can be included in intangible assets. A trademark is an intangible asset with long-term use and economic benefits. According to accounting standards, the cost of purchasing a trademark can be amortized according to a certain amortization period and spread over multiple accounting periods.

2. Include it in management expenses: The cost of purchasing a trademark is relatively small, so it can be included in management expenses and deducted in one go at the time of purchase. According to accounting standards, expenditures that are small in amount and have short-term benefits can be directly deducted as administrative expenses without amortization.