Income refers to the total inflow of economic benefits formed by enterprises in their daily activities, which will lead to the increase of owners' equity, and has nothing to do with the capital invested by owners.
The rental income of patent technology is the license of intangible assets and belongs to other business income. Other business income refers to the inflow of economic benefits formed by daily activities such as selling goods, providing labor services and transferring the right to use assets other than the main business income of an enterprise.
Extended data
Other business income includes investment income, interest income, donation income, fixed assets rental income, liquidated damages and other miscellaneous income.
Investment income refers to the income obtained by institutions investing in other units except affiliated units. But it does not include the income paid by affiliated units. Investment income usually includes two parts, one is the interest or dividend received during the investment period; The second is the difference between the bid-ask price difference or recovery value and the initial investment value formed when the investment is sold or recovered. When the difference is positive, it is income; Negative time is a loss.
Interest income refers to the interest income obtained by institutions due to bank deposits or capital transactions with other units or enterprises. Excluding the interest income of institutions in various bond investments, such as interest income of national debt and financial bonds, it should be listed as institutional investment income.
Donation income refers to the unrestricted use of property, including physical objects or cash, donated to institutions by units or individuals outside institutions (including internal employees) for free. The limited use of donated property should be reflected separately in the appropriation.
Fixed assets rental income refers to the rental income obtained by institutions from leasing idle fixed assets to other units or groups.
The liquidated damages collected refer to the fines collected by institutions from units, enterprises or individuals who violate the terms of the contract or agreement according to the relevant contracts or agreements.
Baidu Encyclopedia-Revenue