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#cfa-level-1 #reading-22-financial-statement-analysis-intro
Other income includes gains, which may or may not arise in the ordinary activities of the business.
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3.1.2.1. Income Statement
r income the company generated during a period and the expenses it incurred to generate that revenue and other income. Revenue typically refers to amounts charged for the delivery of goods or services in the ordinary activities of a business. <span>Other income includes gains, which may or may not arise in the ordinary activities of the business. Expenses reflect outflows, depletions of assets, and incurrences of liabilities that decrease equity. Expenses typically include such items as cost of sales (cost of goods sold), admi


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