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
Income not derived from basic business of company
Normalized Earnings ...
The result of non-operating income and expense, comprising items such as interest, income from affiliated companies and write-downs/write-backs of investments, loans and securities.
It includes all net sales of the company plus any other revenue associated with the main operations of the business (or those labeled as operating revenues). It does not include dividends, interest income or non-operating income.
 See also: Share, Operating income, Income, Profit, Interest
  
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