Русско-англо-русский юридический словарь

Operating profit—also called operating income���refers to the total income a company earns from its core business activities before taxes and interest are deducted. The operating profit metric represents income that remains after direct and indirect costs from sales revenue is deducted. Business owners and investors find operating profit useful for determining a company's financial performance since the metric excludes items that are out of the management team's control. (MasterClass)

One-time expenses and revenues are not included in the calculation of operating income (EBIT) to ensure the owner/managers get an accurate picture of the company’s operating potential. (the Business Development Bank of Canada, bdc.ca)