When an enterprise recovers or disposes of loans and accounts receivable, the difference between the obtained price and the two is included in the current profit and loss. What subjects do you apply for? As far as loans are concerned, it is a non-main daily business of financial enterprises. The disposal of loans shall be included in other business income or other business costs. If the loan is reduced due to debt restructuring, it should be included in non-operating income and expenditure at this time.

Disposal of accounts receivable should be included in non-operating income and expenditure.