Sales of trademark rights are other business income.

The transfer of the right to use a trademark is a "transfer of the right to use assets" and complies with the definition of income. Other business income refers to all inflows of economic benefits generated from daily activities such as selling goods, providing labor services, and transferring asset use rights, other than the company's main business income. Income refers to the total inflow of economic benefits formed in the daily activities of an enterprise, which will lead to an increase in owner's equity and has nothing to do with the capital invested by the owner. The income covered by this standard includes income from the sale of goods, income from the provision of labor services and income from the transfer of the right to use assets. Transferring the right to use a trademark is a "transfer of the right to use assets" and complies with the definition of income. Other business income refers to all inflows of economic benefits generated from daily activities such as selling goods, providing labor services, and transferring asset use rights, other than the company's main business income.

The conditions for revenue recognition are:

1. The enterprise has transferred all the major risks and rewards of ownership of the goods to the buyer;

2. The enterprise has It does not retain the right to continue management that is usually associated with ownership, and it does not exercise control over the goods sold;

3. The amount of income can be measured reliably;

4. Relevant Economic benefits are likely to flow into the enterprise;

5. The relevant costs incurred or to be incurred can be measured reliably.

To sum up, revenue recognition is a matter of logical judgment on whether revenue can be recognized and at what time or period after a business contract is established, while revenue measurement is determined at each time point or period. Technical method question of how much income. The enterprise should recognize revenue when it fulfills its performance obligations in the contract, that is, when the customer obtains control of the relevant goods.

Legal basis:

Article 10 of the "Regulations on Enterprise Financial Accounting Reports"

The income statement is a statement that reflects the operating results of an enterprise during a certain accounting period. The income statement should be presented item by item according to the categories of income, expenses and items that constitute profits. Among them, the definition and presentation of income, expenses and profits should comply with the following regulations:

(1) Income refers to the income generated by the enterprise in daily activities such as selling goods, providing labor services and transferring the right to use assets. the total inflow of economic benefits. Revenue does not include payments collected on behalf of third parties or customers. On the income statement, revenue should be broken down according to its importance.

(2) Expenses refer to the outflow of economic benefits incurred by an enterprise for daily activities such as selling goods and providing services. On the income statement, expenses should be itemized according to their nature.

(3) Profit refers to the operating results of an enterprise during a certain accounting period. On the income statement, profits should be presented item by item according to the profit components such as operating profit, total profit and net profit.