What accounting subjects do trademark rights belong to?

Leased trademark use rights are included in other business costs-trademark use rights subjects;

The specific accounting entries are: debit: other business expenses-trademark use right loan: bank deposit.

The right to use the own trademark is included in the intangible assets account.

Intangible assets include financial assets, long-term equity investment, patent rights and trademark rights. Because they have no material entity, but are represented by some legal rights or technologies.