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Module 5, Part 1: Operating Income

1.Income statement categories -operating revenues -research and development expenses -restructuring expenses -discontinued operations -extraordinary items 2.Earnings per share . Module 5, Part 1: Operating Income. 1. Loss in Florida from hurricane: Other expenses and losses

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Module 5, Part 1: Operating Income

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  1. 1.Income statement categories -operating revenues -research and development expenses -restructuring expenses -discontinued operations -extraordinary items 2.Earnings per share Module 5, Part 1: Operating Income

  2. 1. Loss in Florida from hurricane: Other expenses and losses 2. Loss from sale of a segment: Discontinued operations 3. Loss from terrorist activity: Extraordinary item 4. Material write-off of accounts receivable: Other expenses and losses 5.Normal write-off of accounts receivable: No effect on the income statement 6. Loss from flood (in a 500-year flood plain): Extraordinary item I/S Classification - Class Problem

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