Net income

Net income is similar to gross profit where the cost to produce the product is deducted from the total revenues. Net income also includes deduction of expenses such as rental for office space, utility bills, research and development, taxes or marketing costs. These factors are not directly included on the cost to produce the physical product to generate revenues.















Introduction
Balance sheet
Assets
Cash and cash equivalents
Investments
Property plant and equipment
Net receivables
Goodwill
Intangible assets
Other current assets
Liabilities
Long term debt
Accounts payable
Short term debt
Shareholder's equity
Capital surplus
Retained earnings
Cash flow
Income statement
Net income
Gross profit
Research and development
Cost of revenue
Total revenue

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