OTHER INCOME/EXPENSE

This item should include revenues derived from activities other than the primary operations and important sideline activities of the company, as well as expenses incurred in such activities. This field should reflect the net of recurring items for which separate accounting for revenues and related expenses is not feasible. Non-recurring items should be included in the Extraordinary Income/Expense field instead. This field will be automatically adjusted after Net Income is entered, to make sure that Net Income reflects the true revenue net of all expenses.