If the amount is large and the term is long, it will be included in the long-term deferred expenses first, and then the management expenses will be amortized on schedule.

Long-term deferred expenses can generally be understood as paid, but this expense is paid for future periods and should be included in related costs until future periods.

Long-term deferred expenses refer to the expenses that the enterprise has spent, but the amortization period exceeds 1 year. Long-term prepaid expenses cannot be fully included in the current year's profit and loss, but should be amortized in future years, including the improvement expenses of rented fixed assets and other prepaid expenses with amortization period exceeding one year. Intangible assets refer to identifiable non-monetary assets without physical form. Intangible assets are usually measured at actual cost. The actual cost measurement refers to all the expenses incurred to obtain intangible assets and make them reach the intended purpose, as the cost of intangible assets. For intangible assets obtained from different sources, the composition of their initial costs is also different.

Trademark right refers to the exclusive right of the trademark owner to his trademark. In fact, it refers to the exclusive right obtained by the trademark owner after applying for confirmation by the State Trademark Office, that is, the exclusive right arising from trademark registration.

When an enterprise obtains the trademark right, the corresponding accounting entries are as follows:

Borrow: intangible assets-trademark right

Taxes payable-VAT payable (input tax)

Loans: bank deposits