In its year-end earnings announcement press release, Optimistic Corp. announced that its earnings increased by $15 million relative to the previous year. This represented a 20% increase. Inspection of its income statement reveals that the company reported a $20 million gain under "Other revenues and gains" from the sale of one of its factories. Discuss the im- plications of this gain from the perspective of a potential investor. Identify the distinguishing features of an income statement for a merchandising company.