How to distinguish between operating and non-operating

1. Business refers to the activities that enter the circulation field in the form of goods or services for profit, that is, business for profit, mainly to make money.

2. Non-operating refers to projects that provide services and functions to the society free of charge or only at a small fee for the purpose of making profits. It refers to non-profit investment projects aimed at achieving social and environmental goals and providing products or services to the public.

Including social welfare projects (such as education projects, medical and health projects), environmental protection and environmental pollution control projects, as well as some public infrastructure projects (such as municipal projects).

Extended data

The income of state-owned assets is divided according to its sources, including operational income and non-operational income.

Operating income refers to the net results of production and operation obtained by enterprises through correct production and operation decisions, strengthening production and operation management, carrying out technological innovation, improving labor productivity and reducing product costs due to the possession and use of state-owned assets or capital invested by the state.

Non-operating income refers to the income obtained by enterprises not because of their own efforts, but because of some objective factors, such as national monopoly and differential rent of natural resources.

Distinguishing operating income from non-operating income can enable us to objectively evaluate the operating performance of enterprises, formulate corresponding income distribution policies, prevent unfair phenomena in distribution, limit unreasonable income, and implement effective income distribution adjustment.

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