Relevant provisions on the record value of trademark rights?

The cost of intangible assets such as patent rights and trademark rights created by enterprises and obtained according to law shall be regarded as the actual cost of intangible assets according to the related expenses such as registration fees and attorney fees incurred when they are obtained according to law. Advertising and promotion expenses can no longer be included in intangible assets. Advertising and promotion expenses are sales expenses and period expenses, and cannot be included in the cost of intangible assets.