What subjects should trademark registration fees be included in:

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

Debit: Management expenses - Trademark registration fee,

Debit: taxes payable - value-added tax payable - input tax,

Credit: bank deposits, cash on hand,

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

Debit: intangible assets,

Debit: tax payable - value-added tax payable - input tax,

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Loans: bank deposits, cash on hand.