Is discount recieved operating revenue/gain?

I understand that Sales is the major operating income for a business!  Are there other examples of (minor) operating incomes/gains?

If I had to classify income and gains of a business into "operating" and "non-operating" how would I classify 

- DISCOUNT RECEIVED

- BAD DEBTS RECOVERED

- COMMISSION RECIEVED (related to line of business)

- SHARE TRANSFER FEES (recvd)

- SALE OF OLD OFFICE FILES AND NEWSPAPERS

- SALE OF FACTORY SCRAP (resulting from manufacturing)

Thanks

 

 

 

 

 

 

 

Replies (1)
First two are operating directly related to business ru ning

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