Accounting for PVR

1- PVR and RRR filmmaker tie up to promote movie by changing the logo of PVR to PVRRR . in consideration PVR receive extra income so the expenses to change the logo on every premise is recorded as ??
2- what is the accounting treatment if a service providing firm. provide free service to customers on the day of inauguration?

Know what? AS is so cheap that I have to scold it and give an answer. If you look into other paragraphs, it is evident but not sufficient for a student. Internally generated Goodwill from Indas will explain you that logos, brands are expensed because there guarantee of economic benefit inflow. Ie you can't prove it that customers coming to you because of combined roses in the brand emblems. It must be seperately identifiable and for this it takes survey and cost to the company. So it's expensed. 

You'll allocate the expense by allocating it on other days. 

There is no gaap for this, you can do it or record it as promotional expenses. Tax benefits not know to me.

What is the treatment??

Great! Its subsequent treatment. If there is an economic benefit inflow and if you can reliably measure it then capitalise logo change expenses. If not just expense the logo change expenses. 

It is a deal between rrr maker and PVR to temporarily change PVR logo and in return rrr maker give money

Joint operations share all expenses and assets. Or what kind of business combinations do they have? That will give me some insight as to how it can be treated cause JV, joint operations have prescibed treatments. However to answer it like a gist, subsequent treatment is expensed. So change the logo and expense it and take money from rrr 

Logo change expense dr

Rrr debtor or cash cr

Not joint venture rrr maker just deal with PVR to promote their film and the logo change expense is debited in p&l of PVR
but my question is what is the name of this account?

It can be promotional or distribution expenses

It can be promotional or distribution expenses