# Non-operating income/expenses report: taxes, exchange rate differences, commissions

URL: https://bimpsoft.com/en/help/reports/non-operating-report/
Updated: 2026-11-06

> The Non-operating income/expenses report shows operations that are not part of core activity: single tax, exchange rate differences, commissions, and other items. At the bottom of the table it calculates the non-operating profit or loss for the period. Open **Reports → Non-operating income/expenses**, set the period, and click "Generate report".

## What the report is for

The Non-operating income/expenses report separates side financial operations from the profit on core sales. It shows how much the company received and spent on taxes, exchange rate differences, interest, and bank commissions, and what non-operating result came out of it.

You need the report to assess core activity without the influence of currency fluctuations and tax payments. See the main result in the [Income and expenses report](https://bimpsoft.com/en/help/reports/profit-and-loss-report/), and the general report mechanics (filters, templates, export) are described in the article [Reports in Bimp](https://bimpsoft.com/en/help/reports/reports-overview/).

## How to generate the report

To generate the report, open the reports section, select the period, and click "Generate report".

1. Open **Reports → Non-operating income/expenses**.
2. Open the left **Filters** panel and set "Period", for example 01.01.2026 – 14.07.2026.
3. If needed, set other filters (see the "Filters and grouping" section below).
4. In the top panel, select "Group by" and "Detail by".
5. Click **Generate report**. On the right above the table, select the column interval: **by days**, **by months**, or **by quarters**.

After you change the filters, the table does not update by itself: click **Generate report** each time.

## Report figures

The table shows amounts by items and groups, and calculates a total at the bottom.

| Column or row | What it means |
|---|---|
| "Income/expense item / Income/expense group / Documents" | The name of the item (for example, "Single tax", "Exchange rate difference from customer"), group, or source document |
| "Counterparty" | The counterparty the operation is related to |
| "Comment" | The comment from the document |
| "Expenses" (or "Income") | The total amount for the item over the whole period |
| Period columns ("Jan (26)", "Feb (26)", and so on) | The same amount broken down by days, months, or quarters |
| "Non-operating profit/loss" | The total row: non-operating income minus non-operating expenses |

Items are combined into two groups: "Non-operating expenses" and "Non-operating income".

## Filters and grouping

Filters narrow the report, and "Group by" and "Detail by" change the levels of the table.

| Filter | What it is for |
|---|---|
| "Period" | The time range of the analysis |
| "Counterparty" | How much was paid or received with respect to a specific partner |
| "Project" | The result of a specific project |
| "Lines of business" | The result of a specific division or line |
| "Expense item", "Income item" | Only one item, for example "Administrative expenses" |

"Group by" lets you select "Income/expense item", "Income/expense group", or "Counterparty". In the "Detail by" field you set the second level. The "Show third level: Documents" switch expands the table to the documents that formed the amount, for example "[Currency exchange](https://bimpsoft.com/en/help/finance/currency-exchange/) No. 1 dated 08.01.2026".

![The "Group by" drop-down list with the values "Income/expense item", "Income/expense group", and "Counterparty"; in the table "Negative exchange rate difference" is expanded to the document "Currency exchange No. 1 dated 08.01.2026"](https://bimpsoft.com/help/_img/86c9672b-faa6-4878-aebd-cf4513a342d9.webp)

## Usage example

An example of reading the report for 01.01.2026 – 14.07.2026 with the "by months" interval.

![Non-operating income/expenses report: the groups "Non-operating expenses" 96.44 USD and "Non-operating income" 26.45 USD, with the total "Non-operating profit/loss" -69.99 USD; columns by months from January to July](https://bimpsoft.com/help/_img/5835b1e4-db53-4b27-9e7d-3c3dd34971ef.webp)

- The "Non-operating expenses" group: 96.44 USD. It includes "Other expenses" 36.50 USD, "Negative exchange rate difference" -15.63 USD, "Single tax" 70.86 USD (March), and "Exchange rate difference from customer" 4.71 USD (June).
- The "Non-operating income" group: 26.45 USD, including "Commission paid by customer" 2.83 USD (April).
- Total: 26.45 - 96.44 = -69.99 USD, that is, a non-operating loss for the period.

The negative amount in the "Expenses" column (-15.63 USD) reduces expenses, so it is already taken into account in the total.

## Why the figures do not match

**A payment did not get into the report.** The document (bank statement, cash order) has no non-operating item specified. Open the document, select the right item, and post it again. Items are set up following the instruction [Income and expense items](https://bimpsoft.com/en/help/getting-started/income-and-expense-items/).

**The amount of tax or commission differs from the Income and expenses report.** The Income and expenses report shows the whole financial result, while here there is only the non-operating part. Compare with the same filters and period.

**Amounts are in a different currency than expected.** In the example, amounts are shown in USD. Check which currency the accounting is kept in.

## FAQ

**Why does a payment not get into the Non-operating income/expenses report?**

The report takes only operations with a non-operating income or expense item specified. Open the bank statement or cash document and check the item field: if it has a core activity item, the payment goes into other reports.

**Are non-operating expenses included in the cost price?**

No. Non-operating expenses are not included in the cost price of products or services sold, because they are not related to production or sales.

**Why is the exchange rate difference negative in the "Expenses" column?**

A negative amount in the expenses column means the exchange rate difference reduced expenses, that is, the company gained from the change in the rate. The amount is included in the total non-operating profit.