Which account should the trademark registration fee be included in?

The trademark registration fee should be included in the intangible assets account. At the same time, intangible assets must be processed. According to the trademark's useful life, it should be included in management after amortization. Fees. In the process of production and operation, the company will register its own trademark. Trademark registration is the prerequisite and condition for the trademark user to obtain the exclusive right to use the trademark. Only trademarks that have been approved and registered are protected by law. This process requires a certain fee. The trademark registration fee refers to the fee that the company should pay during the process of applying for trademark registration.

How to record the trademark registration fee

1. Trademark registration with a small amount incurred by the enterprise Time consuming:

Debit: Management expenses--trademark registration fee

Taxes payable--VAT payable (input tax)

Debit: bank deposits (or cash account in stock)

2. When the enterprise incurs large amounts of trademark registration fees:

Debit: Intangible assets

Taxes payable--should Pay value-added tax (input tax)

Credit: bank deposit (or cash account)

When an enterprise incurs trademark registration fees, it should be done through the "administrative expenses" or "intangible assets" account When accounting involves deductible input tax, it will be calculated through the account "Tax payable--VAT payable (input tax)".

Which account should the trademark registration fee be included in?