In a study of economic activities, except for the analysis of the financial results, results of performance and income from work, the production of marketable products, examine the state of the fixed assets and other assets, of great importance is the analysis of the values of profits and losses that have been received now from non-sales operations.These costs include those that are included in the cost of all of the above, and more specifically:
- non-operating income derived from equity or share participation in other companies and corporations, including in the form of dividends on securities belonging to the enterprise.These revenues are usually generated in the case of profit as a part of the profits of other companies.A dividend is a portion of the profit, which is calculated per ordinary or preferred share.Bond - a security that the very existence of which is confirmed by the obligation to repay the nominal value of the asset to its owner.
- revenues that the company or organization can get from the lease of the property, but only if this type of activity is not the main activity for the business entity.Thus, the non-operating income includes rents, as its value can be included in the value of the objects handed in their evaluation.
- took place and recognized enterprise-debtor penalties and other sanctions, which paid for the violation of economic conditions.Forfeit is considered certain laws amount to be paid by the debtor for breach of contract or improper performance.
- profit, which was established during the year, but received over the past years.It reflects the amount that came to the accounts of the company for the products produced and sold before.In this case, taking into account non-operating income to be corrected taking into account the income received.
- differences that were formed during the business or organization operations with foreign currency.Exchange differences arising from the translation due to the currency exchange rate changes, in this case would be for the balance of future periods.
- gains or losses incurred by the business or organization in the purchase / sale of currency.
- admission of debt, which according to the law were written off as uncollectible organization;
- surplus property, which were established in the course of ongoing inventories and are made in cash in the accounts of the enterprise or organization;
- past due to old accounts, and depositor debt.
- Other non-operating income and expenses that are not directly related to production activities.These include the amount received by the Bank for the use of investment company or organization, as well as other values that are registered at the same owner.
- costs incurred in connection with the rental property: depreciation costs for their restoration and repair.
- the cost of downtime due to external reasons.
- Loss on revaluation of warehouses located at the company or organization, inventories and salable products.
- losses incurred from transactions with container.
- court costs.
- the amount of debt and liabilities recognized questionable and subject to the established procedure redundancy.
- losses from the write-off of debts, duly recognized as unrealistic.
- operating income and expenses from previous years.It is important that the origin of all the income and expenditure has been documented.
- uncompensated losses resulting from the impact of natural disasters, or the costs associated with the liquidation of their consequences.
- the cost of the orders that were canceled or revoked, and in addition, the costs of unproductive production.
- losses from property damage, his natural decline, exceeding the established norms.
- taxes that are paid in accordance with applicable law.
exhaustive extraordinary income is provided in Art.250 of the Tax Code.
