About trademark registration fee and patent fee

Such expenses are intangible assets and should be treated as intangible assets, amortized according to the service life of the trademark and the service life of the patent, and included in the management expenses after amortization. The entries are as follows

Borrow intangible assets

Borrow cash/bank deposits

Amortization shall be handled according to the original accounting standards.

Borrowing management fee

Lending intangible assets

According to the new accounting standards

Borrowing management fee

Cumulative amortization of loans