Definition of Operating revenues

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TeachMeFinance.com - explain Operating revenues



Operating revenues

The term 'Operating revenues' as it applies to the area of energy can be defined as ' Segment revenues both from sales to unaffiliated customers (i.e., revenue from customers outside the enterprise as reported in the company's consolidated income statement) and from intersegment sales or transfers, if any, of productand services similar to those sold to unaffiliated customers, excluding equity in earnings of unconsolidated affiliates; dividend and interest income; gain on disposition of property, plant, and equipment; and foreign currency translation effects'.

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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".


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