Sales and other operating income

Topics

Concept

Label
Sales and other operating income en-NZ
Description

The transfer of ownership of and title to goods or services from one person or entity to another for a price.

The following are included:

  • •sales of goods (whether manufactured, processed, or traded)
  • •sales of services (including repair services)
  • •manufacturing, processing, and management fees
  • •rental and leasing income
  • •royalties and patent fees.

While these are excluded: •interest, dividends, donations, bad debts, and insurance claims •excise duty, government grants, and subsidies •extraordinary items (eg exchange rate gains, gains on sales of fixed assets).

en-NZ

Information

http://dbpedia.org/
http://sw.opencyc.org/concept/
http://umbel.org/umbel/
http://en.wikipedia.org/wiki/
http://www.w3.org/2006/03/wn/wn20/

History

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Revision Date Responsibility Rationale
2 30/11/2021 3:58:17 PM