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Why don't some companies record trademark patents as intangible assets?
this is ok. Patents are divided into: outsourcing and self-creation, and only those that can bring economic benefits to enterprises are accounted for as intangible assets.

trademark rights are generally self-created, and the process is very simple, and the expenses are very small, so they are not counted as intangible assets. Only those purchased will be accounted for as intangible assets. The online school teacher explained it.