Define: Operating Income

UK Accounting Glossary

Definition: Operating Income

Quick Summary of Operating Income

Sales revenue less the cost of sales and operating expenses. Also known as operating profit, operating earnings, and income from operations.


Examples of Operating Income in a sentence

After the downturn in the housing market, many construction companies are having to get by with much less operating income.
Because that restaurant also owns a small farm, they are able to raise and produce many of the foods they use, and their operating income requirements are lower.

Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
Modern Language Association (MLA):
Operating Income. Payroll & Accounting Heaven Ltd. March 29, 2020
Chicago Manual of Style (CMS):
Operating Income. Payroll & Accounting Heaven Ltd. (accessed: March 29, 2020).
American Psychological Association (APA):
Operating Income. Retrieved March 29, 2020, from website:

Definition Sources

Definitions for Operating Income are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 15th February 2020.