Enterprise A sells a patent with a book value of 2, yuan, and the transfer income from the sale is 25, yuan.

when an enterprise sells an intangible asset, it indicates that the enterprise gives up the ownership of the intangible asset. The difference between the price obtained and the book value of the intangible asset should be regarded as the gain or loss (non-operating income and expenditure) of asset disposal, which is the same as the nature of fixed asset disposal and included in the current profit and loss.

if an enterprise transfers the right to use its intangible assets to others and collects rent, it belongs to the income obtained from other business activities related to the daily activities of the enterprise. If the income recognition conditions are met, the relevant income and costs should be recognized and accounted for through other business income and expenditure accounts.

it can be summarized as follows:

transferring the right to use intangible assets is included in other business income

transferring the ownership of intangible assets is included in non-business income

The concept of technology transfer should refer to transferring the right to use technology.