Accounting of trademark registration fees: (1) It should be based on all expenditures incurred. Debit: Intangible assets - trademark rights Credit: Bank deposits (2) A small entry of the amount for administrative expenses is also acceptable. Borrow: Management expenses - Trademark registration fee Loan: Bank deposit or cash in stock Deposit money from the Trademark Office Borrow: Other receivables - Trademark fee loan: Bank deposit When trademark registration Borrow: Management expenses - Trademark fees Loan: Other receivables - Trademark fees