1. What is the subject of buying a trademark? Buying a trademark is an intangible asset subject, and intangible assets should be treated. According to the service life of the trademark, it will be amortized and included in the management fee. Article 42 of the Trademark Law Where a registered trademark is assigned, the assignor and the assignee shall sign an assignment agreement and file an application with the Trademark Office. The transferee shall guarantee the quality of the goods using the registered trademark. Where a registered trademark is transferred, the trademark registrant shall transfer the similar trademark registered on the same commodity or the same or similar trademark registered on similar commodities. The Trademark Office shall not approve the transfer that may easily lead to confusion or have other adverse effects, and notify the applicant in writing and explain the reasons. After the transfer of a registered trademark is approved, it shall be announced. The transferee shall enjoy the exclusive right to use the trademark from the date of announcement.
ii. recorded value of intangible assets 1. when an enterprise purchases another enterprise, the cost of purchasing goodwill shall be determined according to the balance of the price paid by the purchasing enterprise minus the fair value of the identifiable assets of the acquired enterprise minus the liabilities. 2. When intangible assets other than goodwill are obtained from outside, the cost shall be determined according to the total expenditure incurred at the time of acquisition. 3. The cost of intangible assets, such as patent rights and trademark rights, created by enterprises themselves and obtained according to law should be regarded as the actual cost of intangible assets according to the registration fee, lawyer's fees and other related expenses incurred at the time of obtaining according to law. The material expenses incurred in the process of research and development, the wages and welfare expenses of the staff directly involved in the development, the rent and loan expenses incurred in the development process, etc., are directly included in the current profits and losses. The research and development expenses that have been included in the expenses of each period shall not be capitalized when the intangible asset is successful and applied for power according to law. 4. The cost of intangible assets invested by other units as capital or cooperation conditions shall be determined according to the value confirmed by evaluation. However, intangible assets accepted by investors for initial stock issuance shall be regarded as the actual cost according to the book value of the intangible assets in the investor. 5. The actual cost of the donated intangible assets shall be determined according to the following provisions: if the donor provides relevant credentials, the actual cost shall be the amount on the credentials plus the relevant taxes payable. If the donor fails to provide relevant documents, the actual cost shall be determined in the following order: if there is an active market for similar or similar intangible assets, the amount estimated according to the market price of similar or similar intangible assets, plus the relevant taxes and fees payable, shall be regarded as the actual cost; If there is no active market for similar or similar intangible assets, the actual cost shall be the present value of the estimated future cash flow of the donated intangible assets. 6. If the intangible assets acquired by the debtor in the form of non-cash assets to offset debts or the creditor's rights receivable are exchanged for intangible assets, the actual cost shall be the book value of the creditor's rights receivable plus the relevant taxes payable. If the premium is involved, the actual cost of the transferred intangible assets shall be determined according to the following provisions: if the premium is received, the actual cost shall be the face value of the creditor's rights receivable minus the premium, plus the relevant taxes payable; If the premium is paid, it shall be the actual cost according to the book value of the creditor's rights receivable plus the premium paid and the relevant taxes payable. 7. Intangible assets exchanged for non-monetary transactions shall be the actual cost according to the book value of the exchanged assets plus the relevant taxes payable. If the premium is involved, the actual cost of the intangible assets exchanged shall be determined according to the following provisions: if the premium is received, the actual cost shall be the book value of the assets exchanged plus the income to be confirmed and the related fees to be paid minus the premium; If the premium is paid, the actual cost shall be the book value of the exchanged assets plus the relevant taxes and fees payable. At this point, the writing is drawing to a close. I hope everyone will have a detailed understanding of the question "What subject does buying trademarks belong to?"