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Finance costs are non-operating costs-- i.e. cost of borrowings in the form of interests. So the excluded expenses from operating income calculation is interest expenses--
and this interest is paid out of operating income.
answer option (B) interest Expenses
Interest Expenses is not include within Operating Income.
Option (B)------ Interest Expenses
correct answer is B
interest expenses
B - Interest Expense is paid from Operating Income as it is not a mandatory expense for pursuing operations.
answer option (B) interest Expenses
Answer B
interest expense is the right answer
Answer B is correct - Interest expenses.