An alternative term for comprehensive income; a measure of income (accounting income) that consists of an entity’s regular income, i.e., net income (NI), as reported on the statement of income, and unrealized income (or other comprehensive income, OCI) that is not part of an income statement but is recorded in the statement of comprehensive income. The unrealized income component includes all changes in equity during a period excluding those resulting from investments by owners and distributions to owners.

CI = NI + OCI

Comprehensive income (CI) includes both net income and unrealized income, where unrealized income arises from non-owner sources. It takes into consideration all revenues, expenses, gains, and losses that are reported as other comprehensive income, representing those amounts that have not been realized yet.