operating expenses and revenues


operating expenses and revenues
The costs and revenues incurred or generated by an organization in the normal course of business, excluding any extraordinary items

Accounting dictionary. 2014.

Look at other dictionaries:

  • Operating income —   Operating revenues less operating expenses. Excludes items of other revenue and expense, such as equity in earnings of unconsolidated affiliates, dividends, interest income and expense, income taxes, extraordinary items, and cumulative effects… …   Energy terms

  • operating profit — The profit that a company makes before the deduction of interest and tax. Financial Services Glossary * * * operating profit operating profit ➔ profit1 * * *    Profits from a company s ordinary revenue producing activities, calculated before… …   Financial and business terms

  • Operating ratio — The operating ratio is a financial term defined as a company s operating expenses as a percentage of revenue. This financial ratio is most commonly used for industries which require a large percentage of revenues to maintain operations, such as… …   Wikipedia

  • Operating Cash Flow - OCF — The cash generated from the operations of a company, generally defined as revenues less all operating expenses, but calculated through a series of adjustments to net income. The OCF can be found on the statement of cash flows. Also known as cash… …   Investment dictionary

  • Operating margin — In business, operating margin, operating income margin, operating profit margin or return on sales (ROS) is the ratio of operating income (operating profit in the UK) divided by net sales, usually presented in percent. Net profit measures the… …   Wikipedia

  • Operating cash flow — In financial accounting, operating cash flow (OCF), cash flow provided by operations or cash flow from operating activities (CFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with… …   Wikipedia

  • Dakota, Minnesota and Eastern Railroad — DME 4004 and 4000 at Davis Junction, Illinois Reporting m …   Wikipedia

  • Cincinnati and Lake Erie Railroad — Locale Ohio Dates of operation 1930–1939 Track gauge 4 ft 8 1⁄2 in (1,435 mm) …   Wikipedia

  • net operating loss — The excess of operating expenses over revenues. Items such as interest expenses and dividends are not considered ordinary business expenses, and, therefore are excluded in calculating the net operating loss. I.R.C. No. 172(c) …   Black's law dictionary

  • net operating loss — The excess of operating expenses over revenues. Items such as interest expenses and dividends are not considered ordinary business expenses, and, therefore are excluded in calculating the net operating loss. I.R.C. No. 172(c) …   Black's law dictionary