Assume your hat company registered a trademark, find the GAAP guidance using FASB Accounting Standard Codification (ASC) system. Answer the following questions and indicate the specific FASB ASC references that provide the proper guidance (e.g. 210-10-1).

1. If you purchased a trademark from a design company, how to recognize the purchase cost (record as an expense or an intangible asset?)
2. If your employee designed a trademark for the company, how to recognize the related cost?