Non-operating income, in accountancy, accounting and finance, is Gain (finance), gains or :wikt:loss, 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, foreign exchange market, 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).
* Gross profit
* Earnings before interest, taxes, depreciation and amortization (EBITDA)
* Earnings Before Interest, Taxes, Depreciation, Amortization, and Restructuring or Rent Costs(EBITDAR)
* Operating profit
* Net income per employee
* Earnings before tax (EBT)
* Net profit or Net income
* Profit Before Interest, Depreciation & Taxes - PBDIT
* Earnings Before Depreciation, Interest and Taxes - EBDIT
Non-Operating Income at investopedia.com