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Section 2130: Income Statement
[U.S. GAAP Codification Topic]
225 Income statement
225-10 Overall
225-20 Extraordinary and unusual items
225-30 Business interruption insurance
1. Line items of income statement
Regulation S-X: 17 CFR Part 210
Rule 5-03: Income Statements
(1) Net sales
(2) Cost of sales
(3) Selling, general and administrative (SG&A) expenses
(4) Provisions for doubtful accounts
(5) Non-operating income
(6) Interest income and interest expense
(7) Non-operating expenses
(8) Income before income taxes
(9) Income taxes
(10) Earnings on equity investments
(11) Income from continuing operations
(12) Discontinued operations
(13) Income before extraordinary items
(14) Extraordinary items, net of income tax
(15) Net income
(16) Net income attributable to the noncontrolling interest
(17) Net income attributable to the controlling interest
(18) Earnings per share (Basic EPS and Diluted EPS)
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