Long-term deferred expenses.

Brand usage fees are included in long-term deferred expenses in accounting accounts. Brand usage fees refer to the fees paid by companies for using brand names, trademarks, logos, etc. that have been registered or owned by others. Expenses are intangible assets with a certain useful life. According to accounting standards, brand royalties should be amortized over a period of time in the future and included in the long-term deferred expense account. In accounting records, the entries for brand royalties are usually: debit long-term deferred expenses, credit bank deposits or accounts payable. As time goes by, the company will amortize the brand usage fees year by year and transfer them to the expense account in the income statement to reflect its impact on the company's operating performance.