A logo can represent a few hundred euros or several thousand depending on the chosen provider. The accounting treatment of this expense varies depending on whether it is an internal creation, an external purchase, or a simple graphic refresh. Immediate deductible expense or amortized asset over several periods: the choice directly affects the company’s taxable result and the value of its balance sheet.
Account 6231 or account 2054: comparative table of the two accounting treatments
| Criterion | Expense recording (6231) | Intangible asset (2054) |
|---|---|---|
| Impact on the current year’s result | Full deduction in the year of the expense | Deductions spread over amortization |
| Impact on the balance sheet | No asset created | Increase in intangible assets |
| Amortization period | Not applicable | Generally 3 to 5 years (linear) |
| Activation conditions | No specific conditions | Compliance with the 6 criteria of the PCG art. 611-3 |
| Common usage cases | Low amount, simple logo, micro-enterprise | Significant investment, structural logo for the brand |
The choice between these two options is not solely based on the invoice amount. To delve deeper into the accounting and amortization of a logo on Dekortikon, one must first distinguish the nature of the expense and the mode of creation.
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Criteria for activating a logo as an intangible asset
Since the application of ANC regulation no. 2023-01 for financial years starting from January 1, 2024, the costs of developing visual identity elements created internally can only be activated if the 6 technical criteria of the PCG art. 611-3 are documented by project phase. This requirement particularly affects SMEs that develop their logo internally with internal teams or freelancers integrated into the creation process.
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The six criteria to be met concern technical feasibility, the intention to complete the project, the ability to use the asset, the demonstration of future economic benefits, the availability of sufficient resources, and the ability to reliably assess expenses.
- A turnkey logo purchased from an external agency is accounted for more simply: the invoice corresponds to an identifiable asset whose cost is measurable without ambiguity
- An internally developed logo requires tracking hours and costs by phase (research then development), with only the development phase being activatable
- A simple graphic refresh of an existing logo remains an expense unless it substantially changes the value of the initial asset
The distinction between the research phase and the development phase is the tipping point. Research expenses (brainstorming, mood boards, initial sketches) are never activatable. Only costs incurred from the moment the project is technically and commercially viable can appear on the balance sheet.
Amortization of a logo: duration and method to retain
A logo recorded as an asset in account 2054 is amortized linearly over its probable useful life. The trend since 2025 reduces this duration to 3-5 years, compared to longer durations previously retained. The accelerated obsolescence related to generative AI, which facilitates rapid redesign of visual identities, pushes companies to shorten their amortization plans.
This revision is not trivial. A logo amortized over three years generates higher annual allocations than a logo amortized over ten years, which reduces taxable income in the early years but removes the asset from the balance sheet more quickly.
Elimination of derogatory amortizations since 2024
Logos created internally and recorded as an asset in account 2054 no longer benefit from derogatory amortizations since the 2024 finance law. This removal of regulated provisions forces a rapid recovery of allocations for companies that had established discrepancies between accounting and tax amortization.
In contrast, brands acquired as part of a business acquisition fall under a distinct regime. A brand purchased from a third party is recorded in account 205 and is generally not amortizable if its useful life is indefinite. It is then subject to annual impairment tests.
Accounting entries for recording a logo purchased from a provider
The entry depends on the choice between expense and asset. In both cases, the deductible VAT account (44566) is involved if the company is subject to it.
Recording as an asset
The debit is on the account 2054 (concessions, patents, licenses, trademarks) for the amount excluding tax, and on account 44562 for the deductible VAT on assets. The credit goes to account 404 (suppliers of assets). At each year-end closing, an allocation for amortization is recorded as a debit to account 68111 with a credit to account 28054.
Recording as an expense
The debit is made to account 6231 (advertising, publications, public relations) for the amount excluding tax. The deductible VAT goes to 44566, and the credit to 401 (suppliers). The entire amount reduces the result of the current year.
The threshold at which a company has an interest in capitalizing rather than expensing depends on its tax situation. A loss-making company has no immediate advantage in deducting an additional expense, while a profitable company may prefer to smooth the impact over several periods through amortization.
The ANC regulation no. 2023-01 has strengthened the documentary requirements for activations as assets. A company that chooses to capitalize a logo created internally must keep evidence of compliance with each activation criterion, under penalty of reclassification during an audit. The rigor of the technical file takes precedence over the amount of the expense.