How to confirm the intangible assets of trademark registration
Intangible assets include trademark rights, patent rights, non-patented technology, land use rights, copyrights, and franchise rights.
Intangible assets An asset can only be recognized if it meets the following conditions at the same time:
1. The economic benefits related to the intangible asset are likely to flow into the enterprise;
As an item recognized as an intangible asset, it must have the following characteristics: The condition that the economic benefits produced are likely to flow into the enterprise. Because the most basic characteristic of an asset is that the economic benefits generated are likely to flow into the enterprise. If the economic benefits generated by a certain project are not expected to flow into the enterprise, it cannot be recognized as an asset of the enterprise. In accounting practice, to determine whether the economic benefits created by intangible assets are likely to flow into the enterprise, it is necessary to make reasonable estimates of various economic factors that may exist within the expected service life of the intangible assets, and there should be clear evidence to support it.
2. The cost of the intangible assets can be measured reliably.
The goodwill created by the enterprise and the brands and newspaper names generated internally should not be recognized because their costs cannot be measured reliably. It is an intangible asset.
Article 6 of the "Trademark Law of the People's Republic of China" stipulates that goods that must use registered trademarks under laws and administrative regulations must apply for trademark registration. If the registration is not approved, the goods shall not be registered on the market. Market sales.
How to record trademark registration fees?
1. When an enterprise incurs small trademark registration fees:
Debit: management expenses--trademark Registration fee
Tax payable - value-added tax payable (input tax)
Credit: bank deposit (or cash account)
2. Enterprise When a relatively large trademark registration fee is incurred:
Debit: intangible assets
Taxes payable - value-added tax payable (input tax)
Debit: Bank deposits (or cash account)
When an enterprise incurs trademark registration fees, it should be calculated through the "administrative expenses" or "intangible assets" account. When deductible input tax is involved, it should be calculated through the "payable" account. Taxes - Value-added tax payable (input tax)" account is used for accounting.
How to confirm the intangible assets of trademark registration?