Legal analysis: The amortization period generally does not exceed 10 years. Like depreciation, you can choose the straight-line method and the accelerated method to amortize intangible assets. In terms of amount, under normal circumstances, amortization expenses are much smaller than depreciation expenses. That is to say, most companies' fixed assets are much larger than intangible assets, so amortization and depreciation are generally disclosed together without Add distinction. Trademark rights need to be amortized. The cost of amortization is low, and it can also be an accounting treatment method to allocate the acquisition cost.

Legal basis: Article 38 of the Trademark Law of the People's Republic of China stipulates: If a registered trademark has expired and needs to be continued to be used, it must apply for renewal within six months before expiration. Exhibition registration. If an application has not been made before the extension period expires, the registered trademark will be cancelled. Trademark rights need to be amortized. The cost of amortization is low, and it can also be an accounting treatment method to allocate the acquisition cost.