Trademark copyright belongs to intellectual property and is an intangible asset in accounting, and is included in the intellectual property expenses in management expenses.

The expenses that can be included in the intellectual property management expenses are as follows:

Expenses incurred by trademark inquiry, registration, consultation, change and renewal, etc., expenses incurred by trademark license contract filing and management cost.

Expenses incurred for patent application, consultation, license filing, management and annual patent fees.

Expenses incurred for copyright acquisition, consultation, licensing filing, and management.

Expenses incurred for the management of non-proprietary technology contracts and employee confidentiality contracts.

Salaries and benefits for personnel in specialized intellectual property management positions.