Service Mark

A service mark is a trademark.

A service mark is a symbol used to represent a product, for instance Nike’s swoosh. It can be registered with the U.S. patent office. In that case, the service mark may contain the symbols Reg. U.S. Pat. Service Marks are considered intangible assets. On balance sheets, they are often listed under their own headings and are amortized. On tax returns, they have their own set of set of expensing rules.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/service-mark/