Editing Income statement (section)

===Non-operating section===
* '''Other revenues or gains''' - revenues and gains from other than primary business activities (e.g., ''rent'', ''income from patents'', goodwill). It also includes unusual gains that are either unusual or infrequent, but not both (e.g., ''gain from sale of securities'' or ''gain from disposal of fixed assets'')
* '''Other expenses or losses''' - expenses or losses not related to primary business operations, (e.g., ''foreign exchange loss'').
* '''Finance costs''' - costs of borrowing from various creditors (e.g., ''[[interest expense]]s'', ''bank charges'').
* '''Income tax expense''' - sum of the amount of [[tax]] payable to tax authorities in the current reporting period (current tax liabilities/ tax payable) and the amount of [[deferred tax]] liabilities (or assets).