Filter by Categories
Accounting
Banking

Operating Income

A category of income that an entity generates after deducting operating expenses from its operating revenues. Operating expenses represent the...

Non-Operating Revenue

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

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...

NOI

An acronym for net operating income; an entity's operating income (OI) that reflects an entity's gross revenue (gross earnings or...

Net Operating Income

An entity's operating income (OI) that reflects an entity's gross revenue (gross earnings or gross profit) net only of all...

Operating Leverage

The percentage change in operating earnings (i.e., earnings before interest and taxes "EBIT" and any non-operating income) in response to...

Profit-Volume Ratio

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...

Contribution Margin Ratio

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...

Contribution Margin

The amount by which revenues of an entity exceed variable costs (including those relating to production, selling, and administration). This...