Article 1484 of the Civil Code of the Russian Federation. Exclusive right to a trademark (current version)

Trademark or trademark

There is no definition for such a concept as a “trademark” in our legislation. As a rule, it is understood as an element of individualization of any product or company that is not protected from a legal point of view. In fact, this is just a term for marketers, which is applied to such concepts as a trademark, trade names, etc. A trademark is represented by some kind of image, a combination of letters or an original name. If the organization that created the trademark decides to register the trademark in the state register, then it will be the exclusive copyright holder of the trademark. That is, a trademark is an already legally protected element of individualization of a company or product. The right to a mark is confirmed by a special certificate.

Why else do you need a trademark?

Prohibition of import of counterfeit goods . Customs officers have a special register of intellectual property in which you can enter your trademark. Then customs will check all imported goods and look for this sign in the labeling. When he finds it, he will ask the importer for permission from the copyright holder. If there is no permission, the goods will not be allowed through, and a protocol will be drawn up against the importer. Almost 5 thousand Mickey Mouse firecrackers were recently confiscated from one importer.

Franchise launch . To sell a franchise, a company needs a registered trademark. When it is not there, then there is nothing to transfer under the franchise agreement. Those who launch a franchise without registering a trademark or sell other people's names are at great risk - the buyer can prepare a lawsuit and compensate for the losses caused. One individual entrepreneur did just that. He bought a franchise, and then found out that the seller did not have the right to do so. The buyer filed a lawsuit and sued the company for more than 3 million rubles in compensation.

Balancing . A trademark is an intangible asset that is placed on the balance sheet. This increases the value of the business and attracts investors. It is no coincidence that every year the number of registered technical specifications increases.

Selling goods in marketplaces . Typically, trading platforms such as Lamoda and Ozone warn sellers about the ban on selling counterfeit goods. For example, Lamoda requests information from sellers about the trademark for products even before starting work. A lawsuit filed against the marketplace forced them to take such measures. The Highlander company found other people's goods on the site under its trademark and went to court. The first time, Lamoda got away with only 50 thousand rubles. But to prevent this from happening again, the site is now checking all contractors.

Lending secured by the state program . Russia has a national program to support small and medium-sized businesses. As part of this program, some banks lend to small and medium-sized enterprises secured by intangible assets, including trademarks, at preferential rates - in 2021 this is 7% per annum. This is still very rare - in September 2021, the first such loan was issued in the history of Russia. But if there is nothing else to pawn, and you need money, it’s worth a try.

The procedure for recognizing intangible assets

In order for an object to be accepted for accounting as an intangible asset, the following conditions must be met:

• An object accepted for accounting must bring economic benefit to the organization in the future. An object is considered economically profitable if it is intended either for the production of products or for the management needs of the company. The trademark meets this requirement, that is, it is capable of bringing benefits to the organization in the future;
• The company has the right to receive economic benefits; a limited number of persons have access to such benefits. This condition can only be applied to a trademark; it is not always applied to a trademark. If the exclusive rights to a trademark are not registered, then any other company has the right to use a similar individualization mark. And having registered such a mark with Rospatent, such an organization has the right to file a claim to protect its rights. That is, a third party will control the asset. The presence of legal rights to intangible assets is not a mandatory criterion for recognition of an asset in accounting, but their presence may limit the access of other persons to the economic benefits from the use of this intangible asset;
• The object can be identified. An asset meets this condition if it is separable, that is, it can be sold, exchanged, etc., and also if it arises as a result of legal rights, regardless of whether these rights are transferred or separate from the organization;
• The object is intended for long-term use (more than 1 year);
• The sale of the property is not expected in the coming year;
• The cost of the object can be reliably determined;
• The object has no material form.

How to register a trademark in 1C 8.3

Good afternoon, Albina. A trademark is an intangible asset 1. In accounting, exclusive rights to a trademark are taken into account as part of intangible assets if the following conditions are simultaneously met (clause 3 of PBU 14/2007): • the organization is the holder of exclusive rights to a trademark; • the organization does not plan to sell (transfer) exclusive rights within the next 12 months; • an object of intellectual property is used in the production of products (works, services) or for management needs; • the use of the facility can bring economic benefits (income); • the period of use of the intellectual property exceeds 12 months; • the organization can separate this asset from others and determine its actual (original) cost. To recognize the exclusive right to an object of intellectual property as part of intangible assets in accounting, the legislation does not provide for restrictions on value. You account for the trademark as part of intangible assets at its original cost (clause 6 of PBU 14/2007). The initial cost of intangible assets includes the following expenses: - expenses associated with the creation of a trademark; - state duty for registration, for examination of the application, etc.: - payment to the organization registering the trademark. The cost of exclusive rights recorded as part of intangible assets, for which the useful life was determined, is written off through depreciation (clause 23 of PBU 14/2007). Start accruing depreciation from the next month after the reflection of exclusive rights on account 04 (clause 31 of PBU 14/2007). If the conditions for recognizing intellectual property objects as intangible assets are not met (for example, you plan to sell exclusive rights in the next 12 months), take them into account in the same manner as non-exclusive rights: as part of deferred expenses or in current expenses (clause 38, 39 PBU 14/2007 and clause 18 PBU 10/99). 2. The criteria for accounting for a trademark as part of intangible assets in tax accounting are specified in paragraph 3 of Art. 257 of the Tax Code of the Russian Federation: • the organization is the holder of exclusive rights to the object; • exclusive rights are registered; • the organization does not plan to sell (transfer) exclusive rights; • an object of intellectual property is used in the production of products (works, services) or for management needs; • use of the facility can bring economic benefits (income); • the period of use of the intellectual property exceeds 12 months. Expenses associated with the acquisition of exclusive rights to intellectual property worth more than RUB 100,000. in tax accounting, are written off through depreciation (clause 1, article 256 of the Tax Code of the Russian Federation). Start calculating depreciation from the next month after the start of use of the object (clause 4 of article 259 of the Tax Code of the Russian Federation). Determine the useful life of a trademark based on the validity period of the exclusive right to it (letters of the Ministry of Finance of Russia dated May 27, 2016 No. 03-03-06/1/30730, dated September 9, 2011 No. 03-03-10/86 and Federal Tax Service of Russia dated November 1, 2011 No. ED-4-3/18192). If the cost of a trademark is less than 100,000 rubles, then the expenses can be written off in NU at a time when intangible assets are put into operation (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation, clause 5, article 262, clause 3, article 257 of the Tax Code RF, paragraph 7 of Article 5 of the Law of June 8, 2015 No. 150-FZ, letter of the Ministry of Finance of Russia dated September 9, 2011 No. 03-03-10/86 and the Federal Tax Service of Russia dated November 1, 2011 No. ED-4 -3/18192). How to accept intangible assets for accounting in 1C can be found here: Acquisition and acceptance for accounting of an intangible asset (exclusive right)

When filling out the PP for paying the state duty for registering a trademark: - Type of transaction - Payment of tax; — Tax — Other taxes and fees; — KBK — 000 1 1500 140 The material will be useful to you: Acquisition and accounting of an intangible asset (exclusive right) Depreciation of intangible assets.
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Inventory object

As an inventory object, intangible assets are recognized as a set of rights that arise from a patent, certificate or agreement on the alienation of the exclusive right to any means of individualization. Also, a complex object that includes several results of intellectual activity can be recognized as an inventory asset. Examples include a movie, a single technology, or a theatrical performance.

If, when creating one trade mark, an organization registers several means (trademark, service mark, etc.), then it is better to recognize intangible assets for each object.

Trademark and service mark assessment services

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Basic postings

Accounting for trademark rights - typical transactions

Typical accounting entries for recording TK as intangible assets are shown in Table 1.

It is necessary to take into account that in the chart of accounts there is no separate sub-account on account 08-5 “Acquisition of intangible assets” to account for the costs of creating intangible assets, although such costs, as a general rule, should be accounted for separately. It can be recommended to create an additional sub-account “creation of intangible assets”, which should be reflected in the company’s accounting policies.

Accounting table

Required documents

To evaluate a trademark (exclusive right to a trademark), you must provide the following documents and information:

1. Name and description of the trademark.
2. A copy of the certificate.
3. List and characteristics of goods and/or services sold under the evaluated trademark.
4. Annual sales volumes of goods (services) sold under the trademark for a period of 3-5 years.
5. Sources and amounts of income from the use of a trademark, except for the sale of goods (services) - if any.

After familiarizing yourself with the basic documents, depending on the specifics of the object and the assessment tasks, you may also need:

1. Information about the costs incurred to create (purchase) a trademark.
2. Information on the selling price of each item of goods produced (sold) under the valued mark and the annual volumes of such production (sales).
3. Business plan for promoting goods (services) under the evaluated sign for the next 3-5 years.

To evaluate a trademark license (use of a trademark under a license agreement), the following documents and information will be required:

1. A copy of the security document for the technical assignment.
2. A copy of the current license agreement for the use of technical knowledge (or a draft of such an agreement).
3. The range of goods/services produced or planned for production by the licensee using technical specifications.
4. Quantitative data on revenue, cost and net profit from the sale of goods/services under the assessed TK received by the licensee over the past period of 3-5 years (if the TK is already used in the production of goods/services).
5. Quantitative data on the planned revenue, cost and net profit from the sale of goods/services under the assessed TK, which the licensee plans to receive during the term of the license agreement (if the TK is not yet used by the licensee, but is only planned for use).

These lists of information are preliminary in nature and may be changed depending on the assessment assignment and the specifics of use of the trademark.