What is in an income statement
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Other income and expenses
Between operating income and pre tax income: losses/gains when assets sold, impairment charges, write-downs, and anything not part of core business ops
Taxes and net income
Bottom line, net income = rev-expenses-taxes
COGS
Expenses directly linked to sale of products/services
operating expenses
Items not directly linked to product sales: salaries, rent, marketing, R&D, depreciation, amortization, stock based compensation
