When a company develops a trademark the costs directly related to securing it should generally be capitalized. Which of the following costs associated with a trademark would not be capitalized?
A) Attorney fees.
B) Consulting fees.
C) Research and development costs.
D) Design costs.

Question

Quizplus · Accepted Answer

Research and development costs are generally not directly related to securing a trademark and thus should not be capitalized. The other options, attorney fees, consulting fees, and design costs, are all costs that are directly related to securing a trademark and should be capitalized.

When a Company Develops a Trademark the Costs Directly Related