Under what circumstances does the patent right transfer recognize income?

The transfer of patent use right will recognize income, but the transfer of patent ownership will not recognize income.

When the right to use a patent is transferred, the accounting treatment is,

Debit: accounts receivable and other subjects,

Loan: other business income,

Taxes payable-VAT payable (output tax).

The cost accounting treatment corresponding to the income from the transfer of patent use rights is,

Debit: other business costs,

Loan: accumulated amortization.