Legal analysis: The income from trademark ownership transfer should be included in other business income.

legal basis: article 42 of the trademark law of the people's Republic of China assigns a registered trademark, the assignor and the assignee shall sign an assignment agreement and file an application with the trademark office. The transferee shall guarantee the quality of the goods using the registered trademark. Where a registered trademark is transferred, the trademark registrant shall transfer the similar trademark registered on the same commodity or the same or similar trademark registered on similar commodities. The Trademark Office shall not approve the transfer that may easily lead to confusion or have other adverse effects, and notify the applicant in writing and explain the reasons. After the transfer of a registered trademark is approved, it shall be announced. The transferee shall enjoy the exclusive right to use the trademark from the date of announcement.