Is it necessary to wash away intangible assets in patent transfer?

The income from the transfer of patent technology ownership belongs to the income from the sale of intangible assets. According to relevant public information, patent transfer belongs to non-operating income, mainly including non-monetary assets exchange, sale of intangible assets, debt restructuring, etc., while the income from the transfer of a patented technology belongs to the sale of intangible assets, so it should be included in non-operating income.