Põhitegevustulu ja mittepõhitegevusliku tulumi eristamine sõltub majandusüksuse tegevusvaldkonnast. Ühe majandusüksuse põhitegevustulu võib teisele majandusüksusele olla mittepõhitegevuslik tulu ehk tulum.
Gains are typically realized through secondary or non-operating activities and are recorded on the income statement as part of a company’s total income. Gains contribute to profitability but are distinguished from revenue, which arises from the primary operations of the business.
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