A form of an entity’s income that corresponds to all gains or losses from non-operational sources- i.e., not related to the normal or core activities of the entity. This includes gains or losses from investments, property or asset sales, currency exchange, and so on. Non-operating income (non-operating revenue) is the total amount of profit or losses that are is attributed to core activities.

An entity usually reports this type of income as part of its income statement (profit or loss) to give an accurate picture of how much it generates outside its normal activities. Characterization of non-operating revenue depends on multiple factors including its business model and the sector in which an entity operates. For example, if an entity’s business model is defined as investing in other ventures and entities, then a common source of its operating income (rather than non-operating income) would be investment revenues and dividends.