Identify this as Operating & Non-Operating

Hi,

I need to calculate 3 things from a Trading, P&L A/c of a Manufacuring / Trading Concern. That is  Cash Generated from Operations, Funds Generated from Operations & Operating Profit.

So, could you please help me to identify the following as Operating & Non-Operating Incomes/ Gains and  Expenses / Losses :

1. Depreciation

2. Amortization of Goodwill

3. Patents & Trade Marks Written Off.

4. Amortization of Evaluation & Exploration Cost

5. Profit on Sale of Machinery

6. Loss on Sale of Machinery

7. Preliminary Expenses Written Off

8. Discount of Issue of Shares  Written off

9. Discount on Redumption / Issue of Debentures Written Off

10. Dividend Received

11. Interest Received on Investments & Bank Deposits

12. Accrued Commissions Credited to P&L A/c

13. Amortization of Technical Know-how Rights

14. Reserve for Bad Debts

15.Provision for Inventory Loss

Many thanks in advance,

RAMU

 

 

 

 

 

 

 

Replies (1)

If i assume particular concern as manufacturing concern then--1, 14 and 15 are Operating items. Rest all are non-operating items.

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