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The costs that have been incurred to build brand must be capitalized and then amortized over a period in case:
1. de minimums rule is being breached. de Minimus rule allows you to expense any item that may be potenitially capitalized so long as the expensed item does not significantly distort your bottom line.
2. it is not a recurring expense and would not appear as a cost item frequently over years
Also, your company must define a capitalization policy to determine the level of expenditures that should be capitalized.
Advertising directed not at selling a particular product or service but rather to keep the company's name in the eyes and on the minds of the public is something that have a long term impact and should be capitalized.
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