Should be included in other business income. Other business income refers to the inflow of economic benefits generated from daily activities such as sales of goods, provision of services, and transfer of asset use rights other than the company's main business income. Such as material and packaging sales, intangible asset use rights implementation licensing, fixed asset leasing, packaging leasing, transportation, scrap sales, etc. Other business income refers to income obtained from other business activities other than the main business. It has the characteristics of low frequency of occurrence, small amount of each business, and low proportion of income.

How to make an entry when a company transfers trademark ownership?

For enterprises that have obtained trademark rights, the trademark transfer fee paid by the enterprise can be included in the intangible assets account for accounting. If the transfer fee paid is lower, it can also be directly included in the current expenses. The trademark transfer fee charged by the enterprise that transfers the trademark right can be made as follows:

When confirming the transfer:

Debit: bank deposit,

Credit: other Business income,

Taxes payable—VAT payable.