Operating loss

...It is the difference between the operating revenue generated from the activities that a company originally intended and the operating expenses (operating expenses (selling expenses + general and administrative expenses) + cost of sales) incurred for that purpose. If the difference is negative, it is called an operating loss. Since various revenues and expenses arise from business activities, in order to accurately grasp the activity status, it is important to distinguish and understand them according to their nature. In today's business accounting, profit and loss calculations are divided into operating profit and loss calculations, ordinary profit and loss calculations, and net profit and loss calculations. ...

*Some of the terminology explanations that mention "operating loss" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…企業が本来の目的とする活動から生ずる営業収益とそのために要した営業費用(営業費(販売費＋一般管理費)＋売上原価)の差額をいう。差額がマイナスの場合は営業損失operating lossという。企業活動に伴いいろいろな収益や費用が発生するので，活動状況を的確に把握するためには，それらを性質に応じて区別して把握することが重要とされ，今日の企業会計では，損益計算は，営業損益計算，経常損益計算，純損益計算に分けて行われている。…

※「operating loss」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報