Trademark registration fees should be included in intangible assets, and intangible assets should be treated at the same time. According to the service life of the trademark, it should be included in the management fee after amortization. In the process of production and operation, the company will register its own trademark. Trademark registration is the premise and condition for trademark users to obtain the exclusive right to use trademarks. Only registered trademarks are protected by law. This process needs to pay a certain fee, and the trademark registration fee refers to the fee that the company should pay in the process of applying for trademark registration.