how to make accounting entries for intellectual property service fees?
Intellectual property service fees mainly refer to intellectual property agency fees, including patent application fees and annual fees. Trademark registration application fee, change fee, renewal fee, etc.; Copyright copyright application fee, etc.
1. Intellectual property agency For an intellectual property agency, the intellectual property service fee is its main business income:
Borrowing: bank deposit xxx
Lending: main business income xxx
2. Non-intellectual property agency If the company is not an intellectual property agency and does not take intellectual property agency fee as its operating income, but is a general production and service-oriented enterprise, then the intellectual property agency fee belongs to ". For example, to apply for a registered trademark: pay the registration agency fee:
borrow: operating expenses xxx
lend: bank deposits xxx
Can the intellectual property agency fee be used as intangible assets?
if you are not sure whether the application can be successful, you can charge it to the management fee; If it is confirmed that the application can be successful, it can be recorded in intangible assets.
intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. In broad sense, intangible assets include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights, etc. Because they have no material entities, they are manifested as some legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.