Royalty income refers to the income obtained by enterprises from providing the right to use patent rights, non-patented technologies, trademark rights, copyrights and other franchise rights.
Royalty income is recognized based on the date when the franchisee pays the royalties as stipulated in the contract.
Therefore, the income obtained by an enterprise from providing the right to use non-patented technology should be recognized on the date when the franchisee pays royalties as stipulated in the contract.