How to calculate the total and unit margin?
How to calculate the total and unit margin?
The margin commercial is obtained according to the calculation following :
- Margin sales = Turnover excluding tax – Purchase cost excluding tax.
- Rate margin = (Margin sales tax excl. / Purchase cost excl. tax) x 100.
- Mark rate = (Margin sales price excl. VAT / Sale price excl. VAT) x 100.
- Multiplier coefficient = Sale price including VAT / Purchase price excluding VAT.
How to account for the purchase or creation of brands?
How to account for the purchase or creation of brands? In accounting, the treatment of brands depends on their route of acquisition: brands acquired can be recorded as assets as intangible fixed assets, while brands created internally must remain as expenses.
How to calculate the amortization of a brand?
In this case, a depreciation period should be determined. This data can take into account the life cycle of the product, the age of the brand, its reputation… It will then be necessary to calculate an annual amortization, knowing that the starting point of the amortizations is the date of acquisition of the brand.
How to account for brands acquired by a company?
The expenses thus charged are immediately deductible from the company’s taxable results. Trademarks acquired by a company must appear in an account of intangible fixed assets. Here is the accounting entry for an acquired brand: And we credit account 404 “Fixed assets suppliers”.
What are the costs incurred before trademark registration?
this will include in particular: Costs incurred before trademark registration (design costs, logo creation costs, fees, prior art search costs); Trademark registration fees; And costs incurred after the filing of the trademark (trademark defense costs, renewal costs of created trademarks).
