Trademark registration fee and agency fee belong to the development cost of intangible assets, so intangible assets should be treated according to the service life of trademarks and amortized into management fees.

Entry:

1. Borrow; Intangible assets-trademark right;

Loans: bank deposits

2. Amortization shall be handled according to the original accounting standards.

Borrow: management expenses-amortization of intangible assets;

Loan: intangible assets-trademark right;

3. According to the new accounting standards;

Loan management fee-trademark right

Cumulative amortization of loans