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Since interest revenue, interest expense, and dividend revenue are reported on the income statement, they are also considered cash flow from operating activities.
Variable Costs
Expenses that vary in relation to the amount of activity or the quantity of output produced.
Fixed Costs
Expenses that remain constant regardless of production or sales volume, including rent, salaries, and insurance costs.
Operating Income
An indication of a company's profitability from its core business operations, excluding income and expenses from unusual, non-operational activities.
Contribution Margin
The amount by which a product's sales price exceeds its variable costs, contributing to covering fixed costs and generating profit.
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