Other comprehensive income (OCI) is a term used in business accounting to define transactions that aren't yet realized. These figures include revenues, expenses, gains, and losses—all of which are ...

Companies periodically report gains, losses, income and expenses on their income statements. This statement distinguishes between your company's results from operations and those from other sources.

This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. Reported assets don’t tell the whole story of the capital invested in a business. Accounting ...