Both the Accounting Standards for Business Enterprises and the Accounting System stipulate that the sale of intangible assets by an enterprise indicates that the enterprise gives up the ownership of the intangible assets, and the difference between the price obtained and the book value of the intangible assets should be regarded as the gain or loss (non-operating income and expenditure) of asset disposal, which is the same as the disposal of fixed assets and included in the current profit and loss. If an enterprise transfers the right to use intangible assets to others and collects rent, it shall confirm and account for the income obtained from other business activities related to the daily activities of the enterprise through other business income and expenditure accounts on the premise of meeting the conditions for income confirmation. In other words, only the net income and expenditure generated by the transfer of the ownership of intangible assets belong to the gains or losses from the disposal of intangible assets.

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