the cost of intangible assets, such as patent rights and trademark rights, created by enterprises themselves and obtained according to law should be regarded as the actual cost of intangible assets according to the registration fee, lawyer's fees and other related expenses incurred when obtaining according to law. The cost of advertising and promotion can no longer be included in intangible assets. Advertising and promotion expenses are sales expenses, which are period expenses and cannot be included in the cost of intangible assets.