1. Generally, the amortization amount of intangible assets should be included in the current profit and loss (management expenses, other business costs, etc.). However, if the economic benefits contained in an intangible asset are realized by transferring them to the products or other assets produced, the amortization amount shall be included in the cost of the relevant assets.

2. If intangible assets are used to produce products, the amortization amount of intangible assets should be included in the product cost, and its accounting treatment is consistent with cost accounting, that is, if it is a direct cost (only producing one product), it should be directly included in the "production cost" account; If it belongs to indirect expenses, it will be collected through the "manufacturing expenses" account first, and then the distribution will be recorded in the "production cost" account.

content of trademark right

(I) exclusive use right

exclusive use right is the most important content of trademark right and the most basic core right in trademark right. Its legal feature is that the trademark owner can exclusively use the approved trademark on the approved goods and obtain other legitimate rights and interests through the use.

(II) Prohibition Right

Prohibition right means that the owner of a registered trademark has the right to prohibit others from using the same or similar trademark on the same or similar goods or services without his permission. Trademark right has the same attribute as property ownership, that is, exclusiveness without interference from others, which is manifested in prohibiting others from illegally using, printing registered trademarks and other infringements. Thus, exclusive use right and prohibition right are two aspects of trademark right.

the difference between the right of use and the right of prohibition lies in their different effective scopes. The right to use relates to the use of registered trademarks by registrants, and the right to prohibit relates to the problem of confronting others to use registered trademarks without their permission.

(III) Licensing right

Licensing right refers to the right of the owner of a registered trademark to license others to use his registered trademark by signing a licensing contract. Licensing is a way for trademark owners to exercise their rights. The licensor is the owner of the registered trademark, and the licensee has the right to use the registered trademark within the scope and time stipulated in the contract after paying the trademark use fee according to the contract. In essence, the system of handling affairs and licensing is of positive significance for enterprises to develop horizontal alliance, give play to their advantages, expand the production of brand-name goods, actively circulate them, meet the needs of consumers and improve social and economic benefits.

(4) Transfer right

Transfer refers to the act that the owner of a registered trademark transfers his trademark right to others according to certain conditions. Transferring the trademark right is a way for the trademark owner to exercise his rights. After the trademark right is transferred, the transferee obtains the ownership of the registered trademark, and the original trademark owner loses the exclusive right to use the trademark, that is, the trademark right is transferred from one subject to another. The transfer of a registered trademark shall be signed by both parties, and an application shall be filed with the Trademark Office at the same time, which shall be valid only after it is approved and announced by the Trademark Office.

Legal basis

Article 38 of the Trademark Law stipulates: "Where a registered trademark needs to continue to be used after the expiration of its term of validity, it shall apply for renewal of registration within six months before the expiration. If it fails to file an application within this period, a six-month extension period may be granted. If an application has not been filed at the expiration of the exhibition period, its registered trademark shall be cancelled. Each renewal of registration is valid for ten years. After the renewal of registration is approved, it shall be announced.