The accounting fees for trademark withdrawal and defense include attorney fees and investigation and evidence collection fees.

1. Lawyer fees: During the trademark revocation defense process, the company needs to hire a lawyer to represent the company and pay a certain amount of lawyer fees. This part of the fee can be directly included in the current profit and loss as administrative expenses or litigation expenses.

2. Investigation and evidence collection costs: In order to support the arguments and evidence for the trademark withdrawal three-year defense, the company needs to spend a certain amount of investigation and evidence collection costs. This part of the cost can be included in the administrative expense account of the current profit and loss according to the actual amount incurred. .