Interest Expense (Income) – Net Operating represents the difference between interest income and any interest expense reported in the operating section.

Interest Income (Expense), Net Operating represents the sum of:
Interest Expense
Net Operating
Interest/Investment Income, operating.

Interest Expense (Income), Net-Operating, Total represents the sum of:
Interest Expense, Net – Operating
Interest/Investment Income – Operating
Interest Expense (Income) – Net Operating.

Interest Expense, Non-Operating represents interest expense on debt of nonfinancial service companies, including insurance companies. The interest expense may be actually paid or imputed on financing transactions. Interest Expense, Non-Operating is always a negative figure.

Interest Expense – Operating represents interest expense for financial services subsidiaries of non-banking companies. In order to use Interest Expense – Operating, the subsidiaries must primarily be engaged in financial services other than insurance operations. Although the parent company is engaged in industrial, utility, or insurance businesses, the respective subsidiaries must be engaged in financial services in their day-to-day operations, including the provision of loans to customers.

Interest Expense, Net – Operating represents Interest Expense – Operating reduced by Interest Capitalized – Operating

Interest Expense, Net Non-Operating represents Interest Expense, Non-Operating, reduced by Interest Capitalized, Non-Operating, and is usually a negative value.

Interest Expense, Supplemental represents interest expense that may be paid and/or imputed, and are reported net of interest capitalized. When interest expense is not reported on the income statement, it is obtained from the notes of the financial statement.

Interest Income (Expense), Net Non-Operating represents the sum of:
Interest Expense, Net Non-Operating
Interest/Investment Income, Non-Operating.

Interest Income (Expense), Net- Non-Operating, Total represents the sum of:
Interest Expense, Net Non-Operating
Interest/Investment Income, Non-Operating
Interest Income (Expense), Net Non-Operating.

Interest Income – Operating is interest that is collected from an investment portfolio or invested securities. This amount is reported as a negative figure in the operating section of the income statement.