Obligations incurred, monies spent or not received as agreed which are not part of normal operations (non-operating) or not allocated to any particular department or not relevant to the accounting period of the operating statement. Deductions are such items as interest on loans, reserve to cover overage Accounts Receivable (Adjustment For Doubtful Accounts Allowance), or Loss On The Sale Of A Depreciated Asset. A non-operating adjustment to income
Synonyms:
Other Deductions