Definition

An intangible asset that is recorded at cost (or less) in the balance sheet. It may consist of a name or a logo. Trademarks must be registered with the legal authorities for this.

Use cases, Example & Why it matters

Use cases

- Used to explain the concept in accounting and business contexts.
- Used when training staff or documenting procedures and policies.

Example

- Example: Teams reference **trademark** when defining terms in manuals, policies, or training materials.

Why it matters

- Why it matters: Improves clarity and consistency across documentation and decision-making.