Also called a Profit and Loss (P&L) Statement or a statement of revenue and expense, the income statement is one of three major documents, along with the cash flow statement and the balance sheet ...

Off-balance sheet assets are assets used in off-balance ... "Leases," Page 1-2. PWC. "Financial Statement Preparation," Pages 14-2 through 14-13. U.S. International Trade Adminstration.