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TeachMeFinance.com - explain Operating income Operating income The term 'Operating income' as it applies to the area of energy can be defined as ' Operating revenues less operating expenses. Excludes items of other revenue and expense, such as equity in earnings of unconsolidated affiliates, dividends, interest income and expense, income taxes, extraordinary items, and cumulative effects of accounting changes'. Previous 5 Terms: Operated Operating basis earthquake (OBE) Operating capacity Operating day Operating expenses Next 5 Terms: Operating Point Operating reserve Operating revenues Operating subsidiary Operating unit About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005-2011 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.