As non-operating income, it must have two characteristics at the same time: first, when an accident occurs, the enterprise is unable to control it; Second, it happens by accident and does not recur.
Non-operating income does not affect the operating profit of the income statement, but it affects the total profit. It also shows that non-operating income is not directly related to the normal operation of enterprises.
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.
Other business income is the income obtained by enterprises engaged in other business activities except their main business, which has the characteristics of low frequency, small amount of various businesses and low proportion of income.
The sale of patent rights is in line with non-operating income.