Operating revenues

  Segment revenues both from sales to unaffiliated customers (i.e., revenue from customers outside the enterprise as reported in the company's consolidated income statement) and from intersegment sales or transfers, if any, of product and services similar to those sold to unaffiliated customers, excluding equity in earnings of unconsolidated affiliates; dividend and interest income; gain on disposition of property, plant, and equipment; and foreign currency translation effects.
  U.S. Dept. of Energy, Energy Information Administration's Energy Glossary

Energy terms . 2014.

Look at other dictionaries:

  • Operating income —   Operating revenues less operating expenses. Excludes items of other revenue and expense, such as equity in earnings of unconsolidated affiliates, dividends, interest income and expense, income taxes, extraordinary items, and cumulative effects… …   Energy terms

  • Operating margin — In business, operating margin, operating income margin, operating profit margin or return on sales (ROS) is the ratio of operating income (operating profit in the UK) divided by net sales, usually presented in percent. Net profit measures the… …   Wikipedia

  • Operating surplus — is an accounting concept used in national accounts statistics (such as United Nations System of National Accounts (UNSNA) and in corporate and government accounts. It is the balancing item of the Generation of Income Account in the UNSNA. It may… …   Wikipedia

  • Operating cash flow — In financial accounting, operating cash flow (OCF), cash flow provided by operations or cash flow from operating activities (CFO), refers to the amount of cash a company generates from the revenues it brings in, excluding costs associated with… …   Wikipedia

  • operating profit — The profit that a company makes before the deduction of interest and tax. Financial Services Glossary * * * operating profit operating profit ➔ profit1 * * *    Profits from a company s ordinary revenue producing activities, calculated before… …   Financial and business terms

  • Operating ratio — The operating ratio is a financial term defined as a company s operating expenses as a percentage of revenue. This financial ratio is most commonly used for industries which require a large percentage of revenues to maintain operations, such as… …   Wikipedia

  • Operating Cash Flow - OCF — The cash generated from the operations of a company, generally defined as revenues less all operating expenses, but calculated through a series of adjustments to net income. The OCF can be found on the statement of cash flows. Also known as cash… …   Investment dictionary

  • Operating Ratio — A ratio that shows the efficiency of a company s management by comparing operating expense to net sales. Calculated as: The smaller the ratio, the greater the organization s ability to generate profit if revenues decrease. When using this ratio,… …   Investment dictionary

  • operating expenses and revenues — The costs and revenues incurred or generated by an organization in the normal course of business, excluding any extraordinary items …   Accounting dictionary

  • operating budget — Fin a budget of the revenues and expenses expected in a forthcoming accounting period …   The ultimate business dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.