If the trademark registration fee belongs to intangible assets, the development expenses need to be treated as intangible assets and amortized into the management expenses according to the service life of the trademark. Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.

1. Is the trademark registration fee an intangible asset?

1. The trademark registration fee belongs to the development cost of intangible assets and needs to be handled. It needs to be amortized according to the service life of the trademark and included in the management fee. Entry: borrowing; Intangible assets-trademark right; Loans: bank deposits

2. When amortizing, borrow according to the original accounting standards: management expenses-amortization of intangible assets; Loan: intangible assets-trademark right;

3. According to the new accounting standards; Loan management fee-cumulative amortization of trademark loans

Second, the recognition conditions of intangible assets

Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.

If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:

(a) can be separated from the enterprise or split, and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.

(2) derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.

Intangible assets can only be recognized when the following conditions are met:

(1) The economic benefits related to the intangible assets are likely to flow into the enterprise;

(2) The cost of the intangible asset can be measured reliably.

When judging whether the economic benefits generated by intangible assets are likely to flow in, an enterprise should make a reasonable estimate of various economic factors that may exist in the expected service life of intangible assets, and should be supported by clear evidence.

The expenditure of intangible items of an enterprise shall be included in the current profit and loss when it occurs, except for the following circumstances:

(1) The part that meets the recognition conditions stipulated in these Standards and constitutes the cost of intangible assets.

(2) The part of the business combination not under the same control that cannot be separately recognized as intangible assets and constitutes the goodwill recognized on the purchase date.

The expenditure on research and development projects within an enterprise should be distinguished from the expenditure on research and development stages. Research refers to the initial planned investigation for acquiring and understanding new scientific or technical knowledge. Development refers to the application of research results or other knowledge to planning or design before commercial production or use to produce new or greatly improved materials, devices, products, etc.

Expenditures in the research phase of internal research and development projects shall be included in the current profits and losses when incurred.

Expenditures in the development stage of internal R&D projects can only be recognized as intangible assets if the following conditions are met:

(1) It is technically feasible to complete the intangible assets for use or sale;

(2) There is an intention to complete the intangible asset and use or sell it;

(3) The way in which intangible assets generate economic benefits, including being able to prove that the products produced by using the intangible assets exist in the market or that the intangible assets themselves exist in the market, and that the intangible assets will be used internally and prove their usefulness;

(4) Having sufficient technical, financial and other resources to support the development of the intangible assets, and having the ability to use or sell the intangible assets;

(5) Expenditure attributable to the development stage of the intangible assets can be reliably measured.

The ongoing research and development projects that have been confirmed as intangible assets obtained by enterprises shall be handled in accordance with the provisions of Articles 7 to 9 of these Standards.

Self-created goodwill of enterprises and internally generated brands, registrations, etc. Should not be recognized as intangible assets.