Income Statement(IDEA)

Income Statement(IDEA)

1. Income(loss) from Continued ops

   • individual lines shown "gross of tax", total reported "net of tax"

2. Discontinued Ops

   • reported net of tax
     • Held for Sale

3. Extraordinary Items

   • Infrequent and unusual, reported net of tax
     • separately disclosed on IS, net of tax

4. Accounting Changes(RE)

   • reported net of tax