The income from transferring the right to use assets includes leasing intangible assets, leasing fixed assets, interest income from debt investment, and dividend income from equity investment.

The accounting entries for the income from transferring the right to use assets are as follows:

Debit: bank deposits, accounts receivable

Credit: other business income

Taxes payable - value-added tax payable (output tax)

Debit: other business costs

Credit: accumulated depreciation, accumulated amortization

If the contract or agreement stipulates a one-time collection of usage fees and no follow-up services are provided, the revenue shall be recognized as a one-time sale of the asset; if follow-up services are provided, the revenue shall be recognized in installments within the validity period stipulated in the contract or agreement .

If the contract or agreement stipulates that the usage fee shall be collected in installments, the revenue shall be recognized in installments based on the amount calculated according to the collection time and amount stipulated in the contract or agreement or the prescribed charging method.

Assigning the right to use assets refers to the transfer of the right to use assets. The income from royalties from transferring the right to use assets mainly refers to the income from royalties generated by the transfer of the right to use assets such as intangible assets.

The transfer of asset use rights mainly includes: leasing intangible assets, leasing fixed assets, interest income from debt investments, and dividend income from equity investments. The transfer of asset use rights does not include: net income from the disposal of debt investments, net income from the disposal of equity investments, net income from the disposal of fixed assets, and net income from the disposal of intangible assets.

The income from transferring the right to use assets mainly includes: (1) Interest income, which mainly refers to the interest income generated from external loans of financial enterprises and the interest income generated from transactions between peers. (2) Royalty income mainly refers to the royalties income generated by enterprises transferring the use rights of intangible assets (such as trademark rights, patent rights, franchise rights, software, copyrights) and other assets.

Use fee income should be recognized according to the charging time and method stipulated in the relevant contract or agreement: if the contract or agreement stipulates that the usage fee shall be collected in one go and no follow-up services will be provided, it shall be regarded as the sale of the asset. Revenue is recognized in one go; if follow-up services are provided, revenue should be recognized in installments within the validity period specified in the contract or agreement.

If the contract stipulates that the usage fee shall be collected in installments, the revenue shall be recognized in installments according to the collection time and amount stipulated in the contract or the amount calculated by the charging method stipulated in the contract.