Appears on the FAS 95 Cash Flow Statement and is a nonoperating account representing income generated by ongoing production and administrative functions of the business less Total Interest Expense (v1420). For valuation purposes, it incorrectly combines operating cash flows with financing cash flows; this treatment is required by FAS 95 requirements. It is calculated as follows:
(v1150.00) Operating Profit
-(v1420.00) Total Interest Expense
=(v4650.00) Operating Profit (After Interest)