Income before interest and tax

[MGB]

Hi,
If the income statement includes both:
1- Sales. $100
2- Other Revenues. $60
When I calculate total revenues, it = $160.
Later on in the income statement, if I want to calculate the income before interest and tax for the operation for the current activity of the company, will it be $100 or $160?
I mean should I consider all types of revenues? or only the ones related to operations?

 

[MGB]

I hope if any one may help.
Sorry for pushing, time is critical.

 

[BIG E]

Do your own homework assignment

 

[MGB]

Do your own homework assignment

Thanks for replying my message.
I do.
I did not mean that someone solve it for me.
My point was just that I do not understand this issue, so I thought to ask to understand it.
Sorry for bothering.

 

[BIG E]

Read your textbook - ask your professor if necessary.

 

[MGB]

Thanks

 

[Fidget]

You could use both, depending on what it is you're trying to achieve. If it's just core activities, then 'other revenue' tends to be outside of that so wouldn't be included.

If you search EBIT - Earnings Before Interest & Tax, that'll give you an idea of what you need to do.

 

[AnAspiringAccountant]

There is also a measurement called EBITDA.

Earnings before Interest, Tax, Depreciation and Amortisation- unsure if this is of use?

EBIT- Basically take all of your revenue and all of your costs, save for interest and taxation and there is your number- or am I oversimplifying?