JLapworth7756 JLapworth7756

05-08-2024
Business

Answered

When Other Comprehensive Income is a loss, how is Comprehensive Income calculated? How does a Loss in OCI affect Accumulated Other Comprehensive Income (AOCI)
For example, I have the following
Net Income: $3,000
Other Comprehensive Income (Loss): $100
Comprehensive Income: $3,100
if the formula for comprehensive income is: net income - OCI, why wouldn't comprehensive income be 2900). How does this affect AOCI? Is the change in AOCI on the balance sheet between 2 years going to equal the amount of OCI always?

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