de Ganancia Operacional Neta ANTES de impuestos (Net Operating Profit BEFORE tax = NOPBT). Sugerencia: Se recomienda identificar primero las cuentas operacionales del estado para poder contestar la pregunta ABC, Inc. Consolidated Income Statement For the year that ended on December 31, 2023 Net sales Cost of sales (costo inventario vendido) Gross profit Operating expenses: Selling, general and administrative expenses Research, development & engineering expenses Restructuring charges Depreciation and amortization expense Total operating expenses Operating income other revenues and other expenses: Interest expense Interest revenue Investment income from equity method Dividend revenue Gain for sale of equipment Earnings before income taxes Income tax expense (benefit) Net Income $ millions $ 50,000 (15,000) 35,000 7,500 2,500 50 500 10,550 24,450 600 250 50 75 100 24,325 1,250 $ 23,075