Which of the following is an example of non-operating income?

• A. Interest on securities investments.
• B. Revenue from core patient services.
• C. Wages paid to clinic staff.
• D. Advertising revenue from in-clinic signage.

Answer: (A)

Non-operating income comes from activities outside the day-to-day delivery of care. Interest on securities investments fits this since it’s earned from the organization’s investments, not from charging patients for services. Revenue from core patient services is operating income because it directly stems from the clinic’s primary mission. Wages paid to clinic staff are expenses, not income. Advertising revenue from in-clinic signage is typically considered operating revenue tied to the clinic’s business activities (even if ancillary) rather than non-operating income.