There are two interpretations of your question. One is that when developing products, the trademark design fees used should undoubtedly be included in the cost of developing products.

Another explanation is the trademark design fee (for products) developed during development

Borrow: R&D expenditure--capitalized expenditure (expenditure that meets capitalization conditions)

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--Expenditure expenditures (expenses that do not qualify for capitalization)

Credit: bank deposits (and other related expenditures)

Remember to transfer the balance of expense expenditures at the end of the period Just go to the "Administrative Expenses" account:

Debit: Administrative Expenses

Credit: R&D Expenditures--Expenditure Expenditures

If the trademark is successfully developed, then Borrow: Intangible Assets - XX Trademark

Credit: R&D Expenditures--Capitalized Expenditures

I think the meaning of your question is mostly the second explanation. I hope it can be helpful to you. help.