______ is/are example(s) of non-operating income.

Profit from sale of assets

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Dividend

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Refund of income-tax

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All the three

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Solution

The correct option is D All the three
Operating Income are those which are directly generated from the regular business activity or operations. Other than normal business operations, any income generated, that is called as non-operating income. Profit from sale of assets, dividend etc are the examples of no- operating income.

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Non operating incomes are __________ while calculating operating profit from net profit.

________________ = operating profits + non-operating income - non-operating expenses

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