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Gain (loss) from sale or disposal of an organization or integrated set of activities (for example, but not limited to, a partnership or corporation) engaged in providing a product or service in a commercial, industrial, or professional environment.

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Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.

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Amount of the cost of borrowed funds accounted for as interest expense.

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Amount before accretion (amortization) of purchase discount (premium) of interest income and dividend income on nonoperating securities.

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The net result for the period of deducting operating expenses from operating revenues.

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Amount, after effect of policies assumed or ceded, of expense related to provision for policy benefits and costs incurred for health insurance contracts.

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Amount, after premiums ceded to other entities and premiums assumed by the entity, of premiums earned.

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Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.

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Aggregate revenue during the period from services rendered in the normal course of business, after deducting allowances and discounts.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

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