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CFA Level 1
Financial Reporting and Analysis

Understanding Operating Income in Income Statements

Easy Financial Statements Income Statement

The income statement is a fundamental financial statement that provides an overview of a company's financial performance over a specific period. It includes various categories such as revenues, expenses, and ultimately, net income. Understanding the classification of operating versus non-operating income is essential for investors analyzing a company's profitability. Given this context, which of the following represents an example of operating income on an income statement?

Hint

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