1. How long is the amortization period of the trademark registration fee
Generally as agreed Just confirm the number of years, and there is no agreement on amortization over a period of not less than ten years. According to relevant legal provisions, the amortization expenses of intangible assets calculated according to the straight-line method are allowed to be deducted, and the amortization period shall not be less than 10 years.
Legal basisArticle 23 of the Trademark Law stipulates that a registered trademark is valid for ten years .
According to the relevant provisions of accounting standards, the validity period and benefit period of the transferred or invested intangible assets are respectively stipulated by law, contract or enterprise application form , amortized according to the shorter of the legal validity period and the beneficial life specified in the contract or the enterprise application; if the law does not stipulate the useful life, it will be amortized according to the beneficial life in the contract or the enterprise application; there is no provision in the law or the contract or the enterprise application For intangible assets with useful life or self-developed, the amortization period shall not be less than 10 years.
2. The intangible assets of registered trademarks How to amortize?
Intangible assets are knowledge-based economic resources. In the knowledge economy, the importance of intangible assets has become increasingly obvious. The proportion of knowledge-based intangible assets will greatly increase, and they will even dominate in high-tech fields.
According to statistics, the ratio of tangible assets to intangible assets of some advanced enterprises in the OECD is 1:2-3. After my country joins the WTO, the ratio of intangible assets The investment scale and investment proportion will be further expanded.
Therefore, in order to reduce the investment risks of intangible assets and enable investors to obtain better economic benefits, investors are objectively required to follow the principle of conservatism in the accounting of organizational intangible assets in an effort to reduce Investment risk. The development of the times requires that the amortization methods of intangible assets should be diversified and the amortization methods should be more robust, which provides an opportunity to use the accelerated amortization method.
Enterprises should amortize intangible assets on a monthly basis. The amortization amount of intangible assets should generally be included in the current profit and loss. For intangible assets used by the enterprise for its own use, its amortization amount is included in management expenses; for leased intangible assets, its amortization amount is included in management expenses. Included in other business costs; if the economic benefits contained in an intangible asset are realized through the products or other assets produced, its amortization amount should be included in the cost of the relevant assets.
Enterprises should analyze and judge the service life of intangible assets when acquiring them. Intangible assets with limited service life should be amortized. Intangible assets with indefinite service life should not be amortized. Intangible assets with limited service life should have a residual value of Treated as zero. Intangible assets with limited service life shall be amortized starting from the month when they are available for use (that is, they reach their intended use), and shall no longer be amortized in the month of disposal.
Legal basis"Trademark Law" shows that trademark registration can be amortized for ten years. In order to reduce the investment risk of intangible investment and obtain better economic benefits, amortization is One of the more robust methods is that companies should choose whether to amortize reasonably, legally and appropriately.
Of course, the premise is that the trademark right must be obtained. There is no amortization problem after termination. With the rapid development of society, the cost of enterprises is getting higher and higher. Amortization of trademark rights can effectively control costs, reduce investor risks, and increase returns.I hope the above content can be helpful to you. If you have other questions, you can click the button below for consultation, or go to the Legal Savior Network to consult a professional lawyer.