Non-operating items (revenues and expenses) in the income statements

#QuickPill

🔢 Non-operating items are revenues or expenses that are not generated by the core business of a company or organization

📋 They are listed in the income statement after all operating items (including depreciation, amortization, interests, etc.) and before income tax expenses

🔃 They can be USUAL (like rental incomes), UNUSUAL (like gains or losses for the sale of an asset), NON-RECURRING (one-off, like restructuring expenses or litigation fees) or EXTRAORDINARY (highly rare, like theft or losses for natural disaster).

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