QB Issue Resolution:

It is not an expense.

create an asset account and book the costs to that asset account, create a sub account for accumulated depreciation.

It is what the IRS calls a section 197 intangible, and it is depreciated over 15 years.  There are exceptions (there always are with the IRS) if this purchase of a trademark is associated with the purchase of a franchise.

Item 11
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Intangibles

Resolution for Issue 'What expense category do Trademark registration fees fall under?' available: Yes (Solved).
Source: Intuit Community forum.

What expense category do Trademark registration fees fall under?: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

Support for expense category for Trademark registration fees
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Error Recovery for expense category for Trademark registration fees [Canada]
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