Other income and expenses, net in the financial statements
Other income and expenses, net is an income-statement line item: a total for a period, with a credit balance in the ledger. Metrics read it as a positive number, although the ledger stores credits as negative amounts.
Other income and expenses, net in Business Central
How the accounts are selected
- Category Income, Interest (24) and every category below it
- Plus 6 accounts assigned directly: 40310 Income from securities, 40320 Management Fee Revenue, 40380 Currency Gains, 40390 Other Incidental Revenue, 81200 Gains and Losses, 91000 Currency Losses
7 posting accounts in total.
Posting accounts
- 40001 TOTAL INCOME
- 60001 TOTAL EXPENSES
- 80000 Depreciation
- 90000 Misc. Expenses
Metrics using other income and expenses, net
- Basic Earning Power (through another metric): EBIT ÷ average total assets
- Debt to EBIT (through another metric): Financial debt ÷ EBIT
- EBIT: Operating Profit + Other income and expenses, net
- Free Cash Flow to Firm (through another metric): EBIT − Income tax − change in non-current assets − change in Trade Working Capital
- Interest Coverage Ratio (through another metric): EBIT ÷ Interest expense
- Return on Capital Employed (through another metric): EBIT ÷ (average total assets − average current liabilities)