Income Statement Categorization by Profit Levels - Ch5

16 October 2025

Gain on sale of land

Income from continuing operations

Unrealized increase in fiar value of available for sale securities

Other comprehensive income

Dividends revenue

Income from continuing operations

General and administrative expenses

Operating income

Sales discount

Gross profit

Loss from fire

Income from continuing operations

Cost of goods sold

Gross profit

Loss on write down of held for sale division

Discontinued Operations

Selling expenses

Operating income

Sales

Gross profit

Interest expense

Income from continuing operations

Operating income of a held for sale division

Discontinued operations

Loss from write-off obsolete inventory

Income from continuing operations

Fair value loss on derivative hedge against future cash flows

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Gain on early extinguishment of debt

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