Those expenses that are necessary for the creation of the company and the start of its activities, associated with the launching of a commercial or industrial activity (such as studies, transfers, trademarks or patents), and that are brought to the assets as an asset of the company. In a franchise, these will be considered as the costs of market studies, training and promotion for the presentation and launch of the business in its operating market. These expenses are amortized in subsequent periods, taking them to the profit and loss account, as provided by law.
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