The trademark application registration fee is included in the following accounts:

1. If the trademark is purchased from an outside company or received investment from an investor, the registration fee must be included in the initial cost of intangible assets;

2. For the company to register its own trademarks, since the registration fee itself is not expensive, it can be included in the current management expenses.

If the registration fee is large, because according to the provisions of "Measurement of Internally Developed Intangible Assets" in the accounting standards, the cost of the intangible asset is directly attributable to the creation, production and making of the asset. Consists of all necessary expenditures to operate in a manner intended by management, so registration fees can be capitalized.

The process of applying for a trademark is as follows:

1. Apply for trademark registration;

2. Trademark review;

3. Preliminary review announcement, required It is emphasized that a trademark that has passed the preliminary review by the Trademark Office can be registered only if no one raises objections three months after the announcement is published. The trademark will be protected by law;

4. Registration announcement;

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5. Receive the trademark registration certificate.

Article 4 of the "Trademark Law of the People's Republic of China" If a natural person, legal person or other organization needs to obtain the exclusive right to trademark for its goods or services in the course of production and business activities, it shall apply to the Trademark Office .

Article 3 Trademarks approved and registered by the Trademark Office are registered trademarks, including commodity trademarks, service marks, collective trademarks, and certification marks; the trademark registrant enjoys the exclusive right to use the trademark and is protected by law.

The term "collective trademark" as mentioned in this Law refers to a mark registered in the name of a group, association or other organization for use by members of the organization in commercial activities to indicate the user's membership in the organization.

The term "certification trademark" as used in this Law means that it is controlled by an organization with the ability to supervise certain goods or services and is used by units or individuals other than the organization to certify the goods or services. The origin, raw materials, manufacturing methods, quality or other signs of specific quality of the goods or services.

Special matters concerning the registration and management of collective trademarks and certification marks shall be stipulated by the industrial and commercial administration department of the State Council.