Non-operating income

Non-operating income
Accountancy
Key concepts
Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts · Journal  · Special journals · Constant Item Purchasing Power Accounting · Cost of goods sold · Credit terms · Debits and credits · Double-entry system · Mark-to-market accounting · FIFO & LIFO · GAAP / IFRS · General ledger · Goodwill · Historical cost · Matching principle · Revenue recognition · Trial balance
Fields of accounting
Cost · Financial · Forensic · Fund · Management · Tax
Financial statements
Statement of financial position · Statement of cash flows · Statement of changes in equity · Statement of comprehensive income · Notes · MD&A · XBRL
Auditing
Auditor's report · Financial audit · GAAS / ISA · Internal audit · Sarbanes–Oxley Act
Accounting qualifications
CA · CPA · CCA · CGA · CMA · CAT · CFA  · CIIA  · ACCA  · CIA  · CTP · ICAEW · CIMA  · IPA  · ICAN
This box: view · talk · edit

Non-operating income, in accounting and finance, represents gains or losses from sources not related to the typical activities of the business or organization. Non-operating income can include gains or losses from investments, property or asset sales, currency exchange, and other atypical gains or losses. Non-operating income is generally not recurring and is therefore usually excluded or considered separately when evaluating performance over a period of time (e.g. a quarter or year).

References

See also

External links


Wikimedia Foundation. 2010.

Игры ⚽ Нужен реферат?

Look at other dictionaries:

  • Non-Operating Income — The portion of an organization s income that is derived from activities not related to its core operations. Non operating income would include such items as dividend income, profits (and losses) from investments, gains (or losses) incurred due to …   Investment dictionary

  • non-operating — UK US adjective [before noun] ► FINANCE non operating income does not come from a business s main activities, but from other activities such as selling assets: »We have asked them for details of their non operating income such as investments in… …   Financial and business terms

  • Operating Income Before Depreciation And Amortization - OIBDA — A non GAAP measure of financial performance used by companies to show profitability in continuing business activities, excluding the effects of capitalization and tax structure. Sometimes OIBDA is also considered to not include items such as… …   Investment dictionary

  • Operating income before depreciation and amortization — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • non-interest income — For a financial institution, operating income from sources other than interest income. The main components of noninterest income are fees such as deposit service charges, funds transfer fees, trust fees, brokerage fees, etc. American Banker… …   Financial and business terms

  • Non-Operating Asset — Classes of assets that are not essential to the ongoing operations of a business, but may still generate income or provide a return on investment. These assets will be listed on the balance sheet along with operating assets, and may or may not be …   Investment dictionary

  • Pretax Operating Income - PTOI — An accounting term that refers to the difference between a company s operating revenues (from its primary businesses) and its direct expenses (except taxes) tied to those revenues. Pretax operating income excludes non operating forms of revenue… …   Investment dictionary

  • After Tax Operating Income - ATOI — A company s total operating income after taxes. This non GAAP measure excludes any after tax benefits or charges such as effects from accounting changes. Due to its non GAAP nature, what is included and excluded in the measure differs, therefore …   Investment dictionary

  • Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Income Statement — A financial statement that measures a company s financial performance over a specific accounting period. Financial performance is assessed by giving a summary of how the business incurs its revenues and expenses through both operating and non… …   Investment dictionary

Share the article and excerpts

Direct link
… Do a right-click on the link above
and select “Copy Link”