In corporate financial reporting and business accounting, other comprehensive income (OCI) includes revenues, expenses, gains, and losses that have yet to be realized and are excluded from net ...

Other comprehensive income (OCI) is a term used in business accounting to define transactions that aren't yet realized. These figures include revenues, expenses, gains, and losses—all of which ...

It includes net income and other comprehensive income, such as unrealized income. Comprehensive income provides a complete view of a company's income, some of which may not be fully captured on ...