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What expense category do Trademark registration fees fall under?
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RustlerAnswer
Oct 16, 2018 12:18 AM UTC
It is not an expense.
create an asset account and book the costs to that asset account, create a sub account for accumulated depreciation.
It is what the IRS calls a section 197 intangible, and it is depreciated over 15 years. There are exceptions (there always are with the IRS) if this purchase of a trademark is associated with the purchase of a franchise.
Item 11
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Intangibles