1. Whether trademark rights should be amortized
Trademark rights are required Amortized, the cost of amortization is low, and it can also be an accounting treatment method to spread the acquisition cost.
The validity period of the exclusive right to use a trademark stipulated in my country's Trademark Law is ten years.
Article 38 of the "Trademark Law" stipulates: "If the validity period of a Registered trademark has expired and it is necessary to continue to use it, an application must be made within six months before the expiration date. For renewal of registration, if an application is not made during this period, a six-month extension period can be given. If an application has not been made at the expiration of the extension period, the registered trademark will be cancelled. Each renewal of registration is valid for ten years. Renewal After the registration is approved, it will be announced.
The amortization period generally does not exceed 10 years. Like depreciation, you can choose the straight-line method and the accelerated method to amortize intangible assets. In terms of amount, under normal circumstances, amortization expenses are much smaller than depreciation expenses. That is to say, most companies' fixed assets are much larger than intangible assets, so amortization and depreciation are generally disclosed together. No distinction is made.
2. Content of trademark rights
(1) Exclusive right of use
Exclusive right of use is the most important trademark right The content is the most basic core right in trademark rights. Its legal feature is that the trademark owner can exclusively use the approved trademark on the approved goods and obtain other legitimate rights and interests through use.
The exclusive right to use is relative and can only be used within the scope stipulated by law. Article 51 of China's Trademark Law stipulates: "The exclusive right to use a registered trademark shall be determined by the approval of the registration." Limited to the trademark and approved products. "Instant NoteA registered trademark can only be used on the goods or services approved at the time of registration, and not on similar goods or services; the trademark owner is also not allowed to change the signs that constitute the registered trademark without authorization, nor can it use a trademark that is similar to the registered trademark. "
(2) Right of prohibition
The right of prohibition means that the owner of a registered trademark has the right to Others are prohibited from using trademarks that are identical or similar to their registered trademarks on the same or similar goods or services without their permission. Trademark rights have the same attributes as property ownership, that is, exclusivity without interference from others, and its specific manifestations are prohibition Others illegally use and print registered trademarks and other infringements. It can be seen that exclusive use rights and prohibition rights are two aspects of trademark rights.
Use The difference between the right and the right of prohibition is that they have different scopes of effect. The right to use involves the registrant's use of the registered trademark, and the right of prohibition involves resisting others from using the registered trademark without his permission. According to our country According to the provisions of the Trademark Law, the registrant's exclusive right to use is limited to the approved registered trademark and the goods approved for use. This means that the registrant is subject to two restrictions when exercising the right to use: First, it is limited to the approved registered trademark by the trademark authority. The goods used cannot be used on other similar goods; secondly, it is limited to the words and graphics approved and registered by the trademark authority, and similar words and graphics cannot be used beyond the scope of approval. However, the scope of the right of prohibition is different. The registrant has the right to prohibit others from using the same or similar trademarks on the same or similar goods without permission. That is to say, the effect of the right of prohibition involves the following four situations: First, in the same category Use the same trademark on the goods; second, use a similar trademark on the same kind of goods; third, use the same trademark on similar goods; fourth, use a similar trademark on similar goods.
(3) Licensing rights
Licensing rights means that the registered trademark owner authorizes others to use its registered trademark by signing a licensing contract. Rights. Licensed use is a way for trademark owners to exercise their rights. The licensor is the owner of the registered trademark. According to the contract, the licensee has the right to use the registration within the scope and time agreed upon in the contract after paying the trademark usage fee. Trademark. In essence, the online service and licensing system has positive significance for enterprises to develop horizontal alliances, give full play to their advantages, expand the production of famous brand goods, activate circulation, meet consumer needs, and improve social and economic benefits.
(4) Transfer right
Transfer refers to the act by which the owner of a registered trademark transfers his trademark rights to others in accordance with certain conditions and in accordance with the law. Transferring trademark rights is a way for the trademark owner to exercise his rights. After the trademark rights are transferred, the recipient If someone obtains ownership of a registered trademark, the original trademark owner loses the exclusive right to use the trademark, that is, the trademark right is transferred from one subject to another. To transfer a registered trademark, both parties should sign a contract and jointly file an application with the Trademark Office. The announcement will be effective only after it is approved by the Trademark Office.
The above is the answer given by the editor of Legal Savior Network on "whether trademark rights should be amortized". We can understand Trademark rights need to be amortized. The cost of amortization is low, and it can also be an accounting treatment method to share the acquisition cost. If you want to know other legal knowledge, the Legal Savior Network also provides professional lawyer online consultation services. You are welcome to have legal consultation again.
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