The sale of intangible assets is not a daily operating activity of the company and must be included in non-operating income.
Although the transfer of the right to use a trademark is written as "transfer", what is transferred is the "right to use", which is equivalent to the transfer of the right to use assets (including income from leasing fixed assets and intangible assets, interest income, use Fee income, etc.) shall be included in other business income and constitute the enterprise's operating income.
If the "ownership" of an intangible asset is transferred, it is equivalent to a "sale" and is included in non-operating income.