Non-Operating Expense

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Dictionary Says

Definition of 'Non-Operating Expense'

An expense incurred by activities not relating to the core operations of the business. Accountants may remove non-operating expenses or revenues in order to examine the performance of the business, ignoring effects of financing or irrelevant issues.
Investopedia Says

Investopedia explains 'Non-Operating Expense'

Non-operating expenses may take a variety of forms. The most common type relate to interest charges or other costs of borrowing. A firm may also categorize any costs incurred from restructuring or reorganizing, currency exchange, charges on obsolescence of inventory, as non-operating expenses. Expenses relating to employee benefits, such as pension contributions would also be considered as a non-operating cost.
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'Non-Operating Expense'

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    ... Non-Operating Expenses For an industrial company, non-operating expenses are
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  • Financial Statements: Earnings | Investopedia

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    ... that is, profits after cost of goods sold (COGS) and operating expenses, but before
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  • Understanding The Income Statement

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    ... figure represents a company's earnings from its normal operations before any
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  • Cash Flow On Steroids: Why Companies Cheat

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    ... GAAP requires these non-operating cash flows to be disclosed explicitly. ... Instead
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    ... by the addition of the tax subsidy on deductible expenses [total tax-deductible
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  • Reverse Engineering Return On Equity

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    ... before interest expense, and the RNOA. ROE = RNOA + (FLEV X Spread) OR = Return
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    ... numbers on the back of reserve releases and "non-operating" charges, US ... well-deserved
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  • EBITDA: Challenging The Calculation

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  • Creative Accounting: When It's Too Good To Be True

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    ... For example, a one-time expense to fix a building as a result of ... taxes, depreciation
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