The income of the enterprise that differs from the funds received in ordinary activities is included in the category “other”. Operating income is one element of such assets. Details of these revenues are stated in the PBU. 
Operating capital
Income, expenses included in its composition are determined by paragraphs 11 and 7 of PBU 10/99 and 9/99, respectively. The indicated income and expenses are related to:
- Provision for temporary operation (use and ownership) of the assets of the enterprise for a fee.
- Paid transfer of rights arising from patents for prom. samples, inventions and other types of intellectual property.
- The company's participation in the authorized capital of third parties. In this case, inter alia, interest and other income from operating income are taken into account.
- By joint activity in accordance with a simple partnership agreement.
- Selling fixed assets and other assets other than money and products. The exception is foreign currency.
Operating income is, inter alia, the interest earned for providing the enterprise with money for use, as well as for the use by the banking organization of the company's finances in its account. The main incomes are considered to be the amounts received from the disposal of property (excluding the sale of finished products) and from the participation of the enterprise in the capital of third-party firms.
Non-operating income
These proceeds also relate to the “remaining” assets. They include:
- Penalties, forfeits, fines for non-compliance with contractual terms by contractors.
- Assets accepted free of charge. These include funds received under gift agreements.
- Compensation for losses.
- Profit of previous periods revealed in the current period.
- Debt for which the statute of limitations has ended.
- Exchange differences, etc.
Summary of Information
Operating income and non-operating income are accounted for in the account. 91. Sub-accounts may be opened for this article. On subch. 91.2 are reflected, in particular, receipts in subaccount. 91.9 - balance. Operating income is recognized cumulatively, as are expenses. Summarized information is subsequently used in reporting. Analytical / synthetic accounting is reflected in the journal-warrant (f. No. 13). In this case, analytics considers operating income separately for each type. Costs are also taken into account. The formation of analytical accounting for the amounts related to one operation should provide the opportunity to establish a financial result for each action.
Record Specifics
When analyzing postings, it is necessary to take into account that many transactions are reflected on the actual receipt of funds. In such cases, accounting accounts are not used. Some actions may be recorded on the preliminary charge of funds in the accounts of settlement accounts. This or that situation will be determined by the method of reflection of profit chosen and fixed in financial policy. Revenues may be recorded on actual payment or on shipment. In the first situation, the account is debited. 50-52, and count. 91.1 is credited. In the second case, they primarily reflect the accrual of income on the debit of settlement accounts (76 and etc.). Cf. 91.1 is credited. After that, operating income is shown for DB accounting and CD settlement items. 
Receipts postings
Revenues from participation in the capital of third-party firms and the provision of material values for rent reflect as follows:
DB 76 Cd 91.1, if accounting is carried out on the preliminary charge of funds in settlement accounts.
The write-off of accounts payable in connection with the expiration of the statute of limitations is shown by the record DB 60 Cd 91.1. The remaining entries are shown in the table for clarity:
| Operations | Record |
| Reflection of revenue due from buyers for materials sold, fixed assets and other assets | DB 76 (62) Cd 91.1. |
| The attribution to the guilty entities of an amount the amount of which exceeds the shortage (with increased / multiple property liability) | DB 73 Cd 91.1. |
| Reflection of awarded and recognized penalties, forfeits, fines for non-fulfillment of contractual terms by counterparties | DB 76 Cd 91.1. |
| The corresponding share of income for the coming periods is reflected in other income (in the case of writing off part of the cost of material assets received, etc.) | DB 98 Cd 91.1. |
Cost postings
The write-off of the remaining assets of OS and intangible assets upon disposal is reflected as follows:
DB 91.2 Cd 01 (04).
Payment / acceptance for payment of forfeit, penalties, fines for non-fulfillment of contractual conditions is shown by the entry:
DB 91.2 Cd 50 (76, 51, 60, 62).
Other actions should be reflected in the table:
| Operations | Record |
| Write-off of the actual cost of works that are not related to ordinary activities | DB 91.2 Cd 20, 29, 23 (60);
by count 60 reflects the same, but for third-party enterprises. |
| Accrual of interest for the use of long- and short-term credit and borrowed funds | DB 91.2 Cd 66, 67. |
| Write-off of articles donated / sold materials | DB 91.2 Cd 10. |
| Payroll for employees engaged in work not related to ordinary activities | DB 91.2 Cd 70 |
| Write-off of shortages of values, the recovery of which was refused by a court decision, if the perpetrators were not identified, etc. | DB 91.2 Cd 94 |
Balance
It is determined by a monthly comparison of debit and credit turnover. The balance is debited to subaccount. 91.9 p. 99. The following entries are made:
- DB 91.9 Cd 99 - if the result of credit turnover (subaccount 91.1) exceeds debit (subaccount 91.2);
- DB 99 Cd 91.9 - if the debit turnover exceeds the credit one.
As a result, synthetic sc. 91 at the balance sheet date has no balance.
At the end of the reporting period after writing off the total for December, all subaccounts (with the exception of subaccount 91.9) that were opened to it are closed with internal records for the remaining open subaccount. The postings will be as follows:
DB 91.1 Cd 91.9 and DB 91.9 Cd 91.2.
Net Operating Income
This phrase in translation from English means net operating income. In the enterprise resource management scheme, this indicator does not have much value. However, it can be used in assessing the impact of operating expenses on gross income. The CHOD indicator in this case will become a useful tool in identifying areas that do not work at the optimal level. The indicator is calculated by subtracting from the gross annual income all realized operating expenses. At the same time, the costs of paying interest and depreciation of assets (tangible and intangible) do not participate in the calculations. The tax liability is also not taken into account. 
CHOD value
Among all the factors determining the effectiveness of the enterprise, the formation of such a management scheme in which it could generate the maximum amount of revenues is of the greatest importance. At the same time, the task is to keep operating costs to a minimum. Calculation of the ChOD for a specific time period (year or quarter, for example) will determine whether the company operates at the highest possible level for it. If the indicator is not as high as it should be, the management team needs to evaluate each area of activity and find solutions to improve efficiency. This will reduce operating costs. By increasing the CHOD, the company will be able to cover any costs (for example,% on loans, equipment upgrades, etc.). It is worth saying here that in the process of calculating the indicator, some firms may use not quite ethical methods of accounting.The goal in this case is to distort some facts. As a result, the company reduces the amount of tax payments. The legislation establishes liability for such actions.
