CU business processes are to be used only for CU business ... Expenses should only be credited under the limited circumstances provided in the Revenue Definition and Recognition section of the OUC ...

Gross income for a business is its total revenues minus the cost of goods sold. An individual's gross income is entered on their income tax return and it becomes adjusted gross income then taxable ...

Operating income measures a company’s efficiency ... expenses associated with the normal operations of a company’s business. These include administrative expenses, salaries for executives ...