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Level 1

Trademark/Copyright Maintenance Fees

Hi @Rustler  how would you say trademark/copyright renewals should be handled? Should they be capitalized or put to prepaids and amortized over the life of the intangible

2 Comments 2
Level 15

Trademark/Copyright Maintenance Fees

As I understand it a trademark has no expiration date, as a result it has no fee associated with it for renewals either. A trademark is not amortized but you do review it every so often and adjust its value if necessary.


I would put a copyright fee for renewal as a prepaid and expense that renewal over the life of the renewal period

Level 11

Trademark/Copyright Maintenance Fees



A trademark/copyright is considered a Section 197 intangible and is amortized over 15 years. 


Per the IRS:


The following assets are section 197 intangibles and must be amortized over 180 months.

...A patent, copyright, formula, process, design, pattern, know-how, format, or similar item.

...Any franchise, trademark, or trade name.




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