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Non-Operating Income

A form of an entity's income that corresponds to all gains or losses from non-operational sources- i.e., not related to...

Non-Recurring Items

In accounting, a non-recurring item is an infrequent or abnormal gain or loss/ charge that is reported on an entity's...

One-Time Charges

A category of charges/ expenses that do not directly relate to core operations/ activities. These charges arise from non-recurring events...

Stair-Step Costs

A category of cots/ expenses (operating expenses/ OpEx) that do not proportionally change in a direct manner to changing levels...

Non-Operating Expenses

A category of costs/ expenses that do not directly relate to core operations/ activities. These costs do not qualify as...

Stepped Cost

A category of cots/ expenses (operating expenses/ OpEx) that do not proportionally change in a direct manner to changing levels...

Step Costs

A category of cots/ expenses (operating expenses/ OpEx) that do not proportionally change in a direct manner to changing levels...

OpEx

It stands for operating expenses; an expense that an entity incurs in relation to its ordinary operations. Operating expenses include...

Operating Expenses

An expense that an entity incurs in relation to its ordinary operations. Operating expenses include all items that arise from...

COF

It stands for cost of finances; the cost, interest, and other charges that are incurred in the borrowing of money...