Non-period profit - Kikan Gairieki

…Profits for the period include ordinary profits resulting from ordinary business activities during the period, as well as non-ordinary items such as extraordinary profits and losses, such as sudden disaster losses, huge gains on the sale of fixed assets, and items that adjust profits and losses for the previous period, such as the recovery of unrecoverable written-off receivables. Therefore, when strictly distinguishing the period of profit generation, ordinary profits and losses are sometimes called profits and losses for the period, and other profits and losses are sometimes called non-period profits and losses. [Maeda Sadayoshi] …

*Some explanations of terms that refer to "out-of-period profits" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…期間利益には，その期の経常的な営業活動に起因する経常利益のほか，突発的災害損失，巨額の固定資産売却益などの臨時損益や取立て不能で償却した債権の回収益のような前期損益修正項目などの経常的でないものが含まれる。そこで，利益発生の期間性を厳密に区別するときには，経常的なものを期間利益(損失)と呼び，それ以外のものを期間外利益(損失)と呼ぶことがある。【前田 貞芳】。…

※「期間外利益」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