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income statement
(redirected from operating statement)

   Also found in: Dictionary/thesaurus, Financial, Acronyms, Wikipedia 0.03 sec.

income statement

In accounting, the activity-oriented financial statement issued by businesses. Covering a specified time, such as three months or one year, the income statement is a summary of revenues and expenses. It also lists gains and losses from other transactions, such as the sale of assets or the repayment of debt. Standard accounting rules govern the procedures for recording each item.



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s losses increased in June, with a net loss of $137 million, according to the discount retailer's monthly operating statement.
The consolidated operating statement reflects a net operating income (NOI) of nearly $4 million and is ahead of budget for the current year.
All investment income, including changes in the investment's fair value, should be reported as revenue in the operating statement.
 
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