Intangible assets are usually measured at actual cost, that is, all expenses incurred in obtaining intangible assets and making them reach their intended purposes are regarded as the cost of intangible assets. For the enterprise's own trademark, the amount of expenses incurred when applying for trademark registration is relatively small, and it is generally directly included in the management expenses. In the development of enterprises, the value of trademarks is becoming more and more prominent. According to the principle of historical cost accounting, it cannot be adjusted according to market value. Therefore, Changhong trademark should have no intangible asset value on the books of Changhong enterprises, and there is no amortization problem.