What subjects does the net income from the sale of non-patented technology include?

Income from the transfer of the right to use intangible assets shall be included in other business income; Income from the transfer of ownership of intangible assets shall be included in the non-operating income account.

1, the transfer of the right to use intangible assets can be compared with the income obtained by enterprises from renting intangible assets.

Debit: bank deposits (other receivables, etc.). )

Loans: other business income

2. Amortization of intangible assets carried forward.

Debit: other business costs

Loan: accumulated amortization

Extended data:

Intangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.