Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 115

The first portion of the income statement, called gross profit, seeks to calculate the profitability of a company’s operations after direct costs. Its ultimate goal is to determine the company’s gross margin.

For example, if you’re a self-employed window washer, your margin is all the money you make for washing windows, minus the cost of the materials you used to wash those windows (for example, soap, water, and other supplies), but not the cost of your ladder because you use it over and over again.