Which subject is better for intellectual property fee accounting?

If there are many related expenses, they should be recorded as management expenses -R&D expenses first. After the approval of intangible assets is successful, they can all be capitalized.

Intellectual property service fees mainly refer to intellectual property agency fees, including patent application fees and annual fees; Trademark registration application fee, change fee, renewal fee, etc. ; Copyright, copyright application fee, etc.

1, intellectual property agent

For intellectual property agencies, intellectual property service fees are their main business income:

Debit: bank deposit xxx

Loan: income from main business xxx

2. Non-intellectual property institutions

If the company is not an intellectual property agency, and does not use intellectual property agency fees as its operating income, but is a general production service-oriented enterprise, then the intellectual property agency fees belong to "non-operating expenses" for the company, and shall be accounted according to the expense item details in the subject of "non-operating expenses".

For example, to apply for a registered trademark:

Pay the registration agency fee:

Borrow: Operating expenses? xxx

Loan: bank deposit? xxx