Included into non-operating income.

According to the provisions of the corporate financial system, the company should repay various liabilities on schedule. If the payables are truly unable to be paid, they will be included in non-operating income.

Non-operating income refers to various profits generated by an enterprise that are not directly related to daily activities. It mainly includes income from the disposal of non-current assets, income from profit, income from penalties and confiscations, income from donations, and payables that cannot be paid and are converted to non-operating income after net approval in accordance with the prescribed procedures.

Its accounting:

Non-operating income is accounted for in the "profit" or "profit or loss" account. In the company's "income statement", non-operating income needs to be listed separately.

Amounts that are non-operating income of the enterprise should be accounted for in a timely manner and are not allowed to be left as small household items or other expenses that do not comply with the system regulations. The accounting of the enterprise's non-operating income is carried out under the "Non-operating income" account, and detailed accounts can also be set up under this account according to various incomes for detailed accounting.

Reference for the above content: Baidu Encyclopedia-Non-operating income