yes. According to the information of the Enterprise Income Tax Law of State Taxation Administration of The People's Republic of China, it is shown that all expenses incurred by an enterprise that have nothing to do with production and business activities, including losses from disposal of non-current assets, public welfare donations, extraordinary losses, etc., should be included in the current profits and losses when they occur, and should not be amortized or carried forward in future periods. Therefore, enterprises need to increase the amount that has been included in non-operating expenses in the final settlement, so as to calculate taxable income and payable income tax.