To record payment for the purchase of a trademark as authorized by law. Total cost must be equal to or greater than $100,000 and have a useful life greater than one year.

A trademark is a distinctive sign or indicator used by a business organization or other legal entity to identify that the products or services to consumers with which the trademark appears originate from a unique source, and to distinguish its products or services from those of other entities.

Prior to the creation of this code, these expenditures were coded to comptroller object 7210 -- "Fees and Other Charges".