Interest revenue on bonds is reported as

A) an addition to the investment in bonds account
B) part of comprehensive income but not as part of net income
C) part of other income
D) part of operating income

Comprehensive Income

Comprehensive income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. It encompasses net income and other comprehensive income items.

Interest Revenue

Income earned on investments, such as loans and securities, over a period.

Operating Income

Revenue from business operations after deducting operating expenses, but before interest and taxes.