- operating expenses and revenues
- The costs and revenues incurred or generated by an organization in the normal course of business, excluding any extraordinary items
Accounting dictionary. 2014.
Accounting dictionary. 2014.
Operating income — Operating revenues less operating expenses. Excludes items of other revenue and expense, such as equity in earnings of unconsolidated affiliates, dividends, interest income and expense, income taxes, extraordinary items, and cumulative effects… … Energy terms
operating profit — The profit that a company makes before the deduction of interest and tax. Financial Services Glossary * * * operating profit operating profit ➔ profit1 * * * Profits from a company s ordinary revenue producing activities, calculated before… … Financial and business terms
Operating ratio — The operating ratio is a financial term defined as a company s operating expenses as a percentage of revenue. This financial ratio is most commonly used for industries which require a large percentage of revenues to maintain operations, such as… … Wikipedia
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net operating loss — The excess of operating expenses over revenues. Items such as interest expenses and dividends are not considered ordinary business expenses, and, therefore are excluded in calculating the net operating loss. I.R.C. No. 172(c) … Black's law dictionary
net operating loss — The excess of operating expenses over revenues. Items such as interest expenses and dividends are not considered ordinary business expenses, and, therefore are excluded in calculating the net operating loss. I.R.C. No. 172(c) … Black's law dictionary
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