1. Rental of trademark use rights is included in other business costs-trademark use rights account;

2. The specific accounting entries are:

Debit: other business Cost - Trademark use rights

Credit: bank deposits

3. Intangible assets include financial assets, long-term equity investments, patent rights, trademark rights, etc., because they have no material entities and It is expressed as some legal right or technology.

4. Other business costs are the costs incurred in accounting for other business activities other than the main business activities of the enterprise. Including: cost of sales materials, depreciation of leased fixed assets, amortization of leased intangible assets, cost or amortization of leased packaging materials. Extended information

The expenses incurred in registering a trademark should be included in intangible assets.

Trademark registration is the prerequisite and condition for a trademark user to obtain the exclusive right to use a trademark. Only trademarks that have been approved and registered are protected by law. The principles of trademark registration are the basic criteria for determining the exclusive right to use trademarks. The choice of different registration principles is the result of the legislators of various countries weighing the relationship between legal certainty and legal fairness in this issue.

Benefits of registering a trademark:

1. It is easier for consumers to recognize the brand and shop.

2. The trademark registrant has the exclusive right to use the trademark and is protected by law.

3. Through trademark registration, you can create a brand and occupy the market first.

4. A trademark is an intangible asset and its value can be evaluated.

5. Trademarks can be transferred, licensed to others, or pledged to realize their value.

6. Trademark is also a necessary condition for quality inspection, health inspection, bar code, etc.

7. Local industrial and commercial bureaus at all levels supervise the quality of goods and services through the management of trademarks.

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