How to calculate the current profit and loss of patent right

The sale of intangible assets by an enterprise indicates that the enterprise gives up the ownership of the intangible assets. The difference between the price obtained and the book value of intangible assets shall be regarded as the gain or loss (non-operating income and expenditure) of asset disposal, which is the same as the disposal of fixed assets and included in the current profit and loss.

If an enterprise transfers the right to use intangible assets to others and collects rent, it shall confirm and account for the income obtained from other business activities related to the daily activities of the enterprise through other business income and expenditure accounts on the premise of meeting the conditions for income confirmation.

Can be summarized as:

The transfer of the right to use intangible assets is included in other business income.

The transfer of ownership of intangible assets is included in non-operating income.

The concept of technology transfer should refer to the transfer of technology use right.