Trademark registration agency fees and registration fees can be included in office expenses or intangible assets. Usually, in order to facilitate accounting processing, they are included in office expenses.

The accounting of office expenses includes: stationery for production and management departments, newspaper and magazine fees, book materials fees, postal and telecommunications fees (including stamps, postage, telegraphs, telephone fees, local phone initial installation fees, and Scheduling and communication line rentals other than telephone lines, etc.), as well as bank settlement document production costs, etc.

Extended information:

Content of intangible assets:

Intangible assets include social intangible assets and natural intangible assets

Of which social intangible assets are usually Including patent rights, non-patented technologies, trademark rights, copyrights, franchise rights, land use rights, etc.; natural intangible assets include natural gas and other natural resources that do not have physical form.

(1) Patent rights: refer to The national patent authority shall grant applicants of invention-creation patents the exclusive rights to their inventions and creations within the statutory period in accordance with the law, including invention patent rights, utility model patent rights and design patent rights.

(2) Non-patented technology: also known as proprietary technology, refers to technology that is not known to the outside world and should be used in production and business activities. It does not enjoy legal protection and can bring economic benefits. Various techniques and know-how.

(3) Trademark right: refers to the right to use a specific name or pattern exclusively on a specified type of goods or products.

(4) Copyright: Producers enjoy certain special rights in accordance with the law over the literary, scientific and artistic works they create.

(5) Franchise: also known as operating franchise or exclusive right, refers to the right of an enterprise to operate or sell a specific product in a certain area or an enterprise to accept the use of its trademark or trade name by another enterprise , rights to technical secrets, etc.

(6) Land use rights: refers to the state allowing an enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period of time.

(7) Business secrets.

Baidu Encyclopedia - Intangible Assets

Baidu Encyclopedia - Office Expenses