For outsourced trademark use rights, the annual usage fee is calculated at 5% of the income. The essence is to extract the accumulated depreciation of the purchased intangible assets (trademark rights), which should be allocated to the operating income related expenses on an annual basis. The historical cost of intangible assets (trademark rights) cannot be included in the cost. Because what is extracted is the production cost and not the cost and expense related to the purchase of intangible assets.