Revenue, costs & profit · Working
Other income
Also called: non-operating income
ELI5
Income outside ordinary core operating categories under the reporting framework.
Used in conversation
“The team needs one controlled copy of other income, with an owner and date.”
Pitch context
You will see “Other income” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.
Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.
Caution
Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.
Sources & evidence · 4
Direct term-level sources and supporting source families.
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsDirect source · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16