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What accounting subjects are used to apply for a trademark?

Accounting treatment of intangible assets

(1) Booking value of intangible assets

1. When an enterprise purchases another enterprise, the cost of purchasing goodwill should be It is determined based on the balance of the price paid to purchase the enterprise minus the fair value of the identifiable assets of the acquired enterprise minus liabilities.

2. When an enterprise obtains other intangible assets other than goodwill from outside, its cost should be determined based on the total expenditure incurred at the time of acquisition.

3. The cost of intangible assets such as patent rights and trademark rights that are created by the enterprise and obtained in accordance with the law shall be based on the registration fees, lawyer fees and other related expenses incurred when acquiring in accordance with the law as the actual cost of the intangible assets. cost. Material costs incurred during the research and development process, wages and welfare fees of employees directly involved in development, rents, borrowing costs, etc. incurred during the development process are directly included in the current profit and loss. The research and development expenses that have been included in the expenses of each period shall not be capitalized when the intangible assets are successfully applied for and the rights are obtained in accordance with the law.

4. The cost of intangible assets invested by other units as capital or conditions for cooperation shall be determined based on the value confirmed by assessment. However, the actual cost of intangible assets received from investors for the initial issuance of stocks shall be based on the book value of the intangible assets at the investor.

5. The actual cost of donated intangible assets shall be determined according to the following provisions: If the donor provides relevant vouchers, the actual cost shall be the amount on the voucher plus the relevant taxes payable. If the donor does not provide relevant vouchers, the actual cost shall be determined in the following order: If there is an active market for the same or similar intangible assets, the amount estimated based on the market price of the same or similar intangible assets, plus the relevant taxes payable, shall be regarded as the actual cost. Cost; if there is no active market for the same or similar intangible assets, the actual cost shall be based on the estimated future cash flow present value of the donated intangible assets.

6. If the enterprise accepts intangible assets obtained by the debtor in the form of non-cash assets to offset debts, or exchanges receivable claims for intangible assets, the book value of the receivable claims plus the relevant payable Taxes, as actual costs. If a premium is involved, the actual cost of the transferred intangible assets shall be determined according to the following provisions: If a premium is received, the actual cost shall be the face value of the claim receivable minus the premium plus the relevant taxes payable. ; If a premium is paid, the book value of the creditor's rights receivable plus the premium paid and relevant taxes payable shall be regarded as the actual cost

7. Intangible assets exchanged for non-monetary transactions , based on the book value of the assets exchanged plus the relevant taxes payable, as the actual cost. If a premium is involved, the actual cost of the intangible assets exchanged shall be determined according to the following provisions: If a premium is received, the actual cost of the intangible assets exchanged shall be calculated based on the book value of the assets exchanged plus the income to be recognized and the relevant fees payable minus the premium. The balance shall be regarded as the actual cost; if a premium is paid, the actual cost shall be based on the book value of the assets exchanged plus the relevant taxes and premiums payable.

(2) Acquisition of intangible assets

1. Purchase of intangible assets

When an enterprise purchases intangible assets, it should be based on what happened during the purchase process. For all expenditures, the "intangible assets" account will be debited and "bank deposits" and other accounts will be credited.

2. Self-created intangible assets

The value of self-created intangible assets should include all expenditures incurred during the research and development process to create the intangible assets. However, for the sake of robustness and simplified accounting, the expenses incurred in the self-creation process are generally regarded as technical research expenses and included in the current expenses. When the trial production is successfully applied for and a patent is obtained, various expenditures incurred during the application process should be recorded as intangible assets.

3. Intangible assets transferred from investment by other units

When an investor invests in the enterprise with intangible assets, it should be recorded according to the value confirmed by appraisal, and the "intangible assets" account should be debited , credit the "paid-in capital" account.

(3) Amortization of intangible assets

The amortization period of intangible assets shall be determined according to the specific circumstances: if the contract stipulates the beneficial years, the amortization period shall not exceed the beneficial years. amortization; if the contract does not stipulate the beneficial years but the law stipulates the effective years, amortization shall not exceed the effective years stipulated by the law; if the operating period is shorter than the effective years, amortization shall be based on the years not exceeding the operating period; the contract does not stipulate the beneficial years, And if the law does not stipulate a valid period, it will be amortized over a period not exceeding 10 years. Once the amortization period of intangible assets is determined, it should not be changed arbitrarily.

When intangible assets are amortized, the "administrative expenses" account should be debited and the "intangible assets" account should be credited according to the calculated amortization amount.

(4) Transfer of intangible assets

1. Transfer of ownership of intangible assets

The ownership of intangible assets refers to the ownership of intangible assets by an enterprise within the scope of legal provisions. The rights to possess, use and profit-dispose of intangible assets. When intangible assets are transferred, the transfer income obtained shall be treated as other business income; the amortized value of the transferred intangible assets shall be treated as other business expenses.

2. Transfer of the right to use intangible assets

The transfer of the right to use intangible assets only transfers part of the right to use to other units or individuals, and the transferor still retains the right to use the intangible asset. ownership, and therefore still has the rights to use, benefit and dispose of it. The transferee can only obtain the right to use the intangible assets and use them reasonably within the scope stipulated in the contract without the right to transfer.

The cost for an enterprise to create its own registered trademark is generally not large, and it does not matter whether it is capitalized. Trademarks that can bring profitability to their owners are often established through years of advertising and other means of spreading the trademark name, as well as the trust of customers. Advertising expenses are generally not recorded as the cost of trademark rights, but are directly treated as sales expenses when incurred and included in the current profit and loss. In this case, there is no need to record the registered trademark as an intangible asset.

For example, a company successfully trial-produced and applied for trademark rights. During the process of applying for trademark rights, it incurred trademark registration fees of 10,000 yuan and lawyer fees of 2,000 yuan. The trademark is amortized over 10 years and should be prepared. The following accounting entries:

When obtaining the patent right:

Debit: intangible assets - trademark rights 12,000

Credit: bank deposit 12,000

Monthly amortization:

Debit: management expenses--amortization of intangible assets 100

Credit: intangible assets 100

According to the provisions of the Trademark Law, Trademarks can be transferred, but the transferee should ensure the quality of products using the registered trademark. If an enterprise purchases someone else's trademark and the one-time expenditure is relatively large, it can capitalize it and manage it as an intangible asset.

For example, Company A purchased the trademark of Company B and paid a transfer fee of 12 million yuan. It has been paid in one lump sum, the amortization period is 10 years, and the relevant legal procedures have been completed. Company A should prepare the following accounting entries:

When purchasing trademark rights:

Debit: intangible assets - trademark rights 12000000

Credit: bank deposits 12000000< /p>

Monthly amortization = 12,000,000 yuan ÷ (10×12) month = 100,000 yuan/month

Monthly amortization:

Debit: management expenses --Amortization of intangible assets 100,000

Credit: Intangible assets 100,000

The trademark rights transferred from the investment are recorded according to the value agreed in the contract or confirmed by appraisal.

Example: A company accepts investment from other units, and the investor uses its registered trademark as investment. The accounting firm has evaluated and confirmed that the registered trademark is 800,000 yuan. When acquiring the trademark right, prepare the accounting entries as follows:

Debit: intangible assets - trademark right 800,000

Credit: paid-in capital 800,000

State-owned enterprise goes bankrupt Trademark Rights Treatment

Notice of the Ministry of Finance on Issuing the "Interim Provisions on Accounting Treatment Issues Related to the Trial Bankruptcy of State-owned Enterprises"

〖Document Number〗Cai Kuai Zi [1997] No. 28

〖Issuing Unit〗Ministry of Finance

〖Issue Date〗1997-7-30

(1) Account Settings

1. Asset Category

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(11) Intangible assets: calculate the value of various intangible assets such as patent rights, non-patented technologies, and trademark rights held by the liquidated enterprise.

2. Handle the accounting of bankruptcy property

(6) Transfer trademark rights, patent rights and other assets, and debit "bank deposits" and other accounts based on their actual sales proceeds, According to the difference between the actual sale income and the book value, the "Liquidation Profit and Loss" account will be debited (or credited), and according to the book value of the asset, the "intangible assets" and other accounts will be credited; the relevant taxes and fees payable for the transfer of relevant assets will be debited (or credited). The "Liquidation Profit and Loss" account is debited, and the "Taxes Payable" account is credited.

Accounting treatment of trademark license fee income

Trademark license fee income should be recognized according to the charging time and method of the relevant contract agreement: if the contract or agreement stipulates that the usage fee should be paid in one go, If no subsequent services are provided, the revenue shall be recognized as a one-time sale of the asset; if subsequent services are provided, the revenue shall be recognized in installments within the validity period stipulated in the contract or agreement; if the contract stipulates that the usage fee shall be paid in installments, the revenue shall be paid in installments according to the contract. Revenue is recognized in installments based on the specified collection time and amount or the amount calculated by the charging method stipulated in the contract.

For example, Company A licenses Company B to use a registered trademark of Company A on its products. The contract stipulates that Company B shall pay Company A a trademark license fee of 10% of the annual sales revenue at the end of each year for a period of 10 years. Year. Assume that Company B's sales revenue is 100,000 yuan in the first year and 180,000 yuan in the second year. The trademark licensing fees for these two years are paid on schedule.

Company A’s accounting treatment is as follows:

(1) Royalty income is recognized at the end of the first year

Usage income should be recognized = 100000×10% =10,000 (yuan)

Debit: bank deposit 10,000

Loan: other business income 10,000

(2) Recognize royalty income at the end of the second year

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Use fee income should be recognized = 1,500,000 × 10% = 150,000 (yuan)

Debit: bank deposit 18,000

Loan: other business income 18,000