Income statement / Profit & Loss Committee on Terminology provides definitions of income as the amount derived from the reduction in other costs of production cost and loss of income or operating income. Meanwhile, according to APB Statement defines income as the excess / deficit of income over expenses for an accounting period. From the definition above, the profit or loss represents the difference is positive or negative difference which is obtained from non-operating and operating costs in a company's accounting period which led to a change in the position of equity (net assets) of the company. This is confirmed again by the FASB Accounting Income Statement with defining or accounting profit as changes in equity (net assets) of an entity during a given period which result from transactions and events or events that come from not the owner. Contents / components of the income statement consists of: Income / yield (Revenue) Income / yield (revenue) is the result of the sale / delivery of services by the company to the customer or recipient of services. According to Harahap (2002:114) argues that: "An income will be recognized as revenue in the period when the main activity that needs to create and sell goods and services that have been completed." The definition emphasizes the recognition of revenue in terms of time. Judging from the time the recognition of revenue can be used an alternative: (1) during the production (2) during the production process is completed (3) at the time of sale / delivery of services (4) Cash at the time of billing. Cost (Expense) According to APB defined as a decrease in the gross assets or gross increases in liabilities recognized and valued according to accepted accounting principles which derived from the profit-making activities which made the company. Meanwhile, according to FASB defines expense as an outflow of assets or use of assets or liabilities appear combination of both during a period which is caused by the manufacture of freight loading of goods or services to other activity which is the main activity of the company. Classifying costs consist of: (costs which are connected with income in that period (2) the cost of which is connected with a certain period which is not associated with income (3) cost akrena practical reasons which can not be associated with any period. Incidental income (Incidental Incidental Gains and Loses) According to the FASB Gains Equity is increased value of the incidental nature of the transaction which is not the main activities of the entity and the transactions or other events which affect the submarine entity unless a specific period or derived from the investment of the owner. Loses are down while the equity of the nature of the transaction which is not incidental and major activities of the entity and all other events that affect the transaction for a certain period unless the entity derived from the cost or delivery to the owner (privately). Extraordinary Item (Extraordinary item) Extraordinary items are events or transactions which materially affect who is not expected to occur repeatedly and can not be a recurring thing in the ordinary process of sautu operasiyang company. According to the PAI criteria of this Extraordinary adl: (1) is not normal (not always) have the meaning which the abnormality was not associated with Ultra and the daily activities of the company (2) does not often happen, or not expected to happen in days to come . Reporting of extraordinary items should be separated from the daily business and are shown separately in the profit and loss statement along with disclosure of the nature and amount. Next according to Michael A. Diamond (1993:23) that: "... The four main financial statements are the balance sheet the income stattement the retained earnings statement and the statement of cash flows." The above definition shows that among the various financial statements presented by the company who used it there among the four main financial statements which are commonly used are: neraraca report income statement, statement of retained earnings and cash flows.