An income statement subtotal that is variously called operating income or operating profit. Gross profit minus operating expenses. A credit balance here, shown as a positive number, indicates that the firm makes money on its principal operations. . A debit balance, shown as a negative number, indicates that the firm loses money on its principal operations. American Banker Glossary
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operating income UK US noun [U] ACCOUNTING
► a company's profits in a particular period calculated by subtracting operating expenses from gross income : »
The company expects operating income to double next year.
»operating income drops/falls
»operating income grows/increases/rises
Financial and business terms. 2012.