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 service/trademark is associated with the purchase of a franchise.

Chapter 8, IRS pub 535

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