Specifically, the income from patent right transfer should be included in the non-operating income, which is the income generated by the company's unconventional business activities and has nothing to do with the company's main business. The patent transfer fee paid should be included in the non-operating expenses, which are also the expenses incurred by the company's unconventional business activities.
In the accounting statements, non-operating income and non-operating expenses will be listed separately in the income statement, so as to facilitate the analysis and monitoring of the impact of the company's unconventional business activities on the company's financial situation.