Trademark registration fees and agency fees are all intangible asset development costs. To deal with intangible assets, they are amortized and included in management expenses based on the trademark’s useful life.

Entry:

Debit; Intangible assets - trademark rights;

Credit: bank deposits

2. When amortizing, according to the original accounting standards

Debit: administrative expenses - amortization of intangible assets;

Debit: intangible assets - trademark rights;

3. According to new accounting standards;

Debit administrative expenses - Trademark rights

Accumulated amortization of loans