• Income Statement

Non-operating Revenue (FP4849)

Value of the revenue that is derived from activities not related to the organization's core operations during the reporting period.
Reporting format
Reporting Currency (OD5990)
Metric type
Metric level
IRIS metric citation
IRIS, 2016. Non-Operating Revenue (FP4849). v4.0.

Usage Guidance

  • Non-operating revenue would include such items as dividend income, profits (and losses) from investments, gains (and losses) incurred due to foreign exchange, asset write-downs, and other non-operating revenues and expenses.
  • As an example, for a hospital, in addition to finance-related revenue, non-operating revenue may include parking fees, revenue from the gift shop, cafeteria sales, or rental income.