Periodic profit

Japanese: 期間利益 - きかんりえき（英語表記）periodic profit

This usually refers to profits over a certain period, and refers to net income for the period. It is calculated by subtracting the corresponding expenses from the revenues generated during that period. If the difference is negative, it is called a loss for the period. The collective term for both is profit and loss for the period. Profit for the period includes 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 and huge gains on the sale of fixed assets, and items that adjust profit and loss for the previous period, such as the recovery of unrecoverable written-off receivables.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

通常一定期間における利益をいい，当期純利益をさす。それは，その期間に発生した収益からそれに対応する費用を差し引いて計算される。差額がマイナスの場合は期間損失という。また両者を総称したものが期間損益である。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。

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

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