Is discount recieved operating revenue/gain?

Sanjit (not applicable) (119 Points)

30 March 2020  

I understand that Sales is the major operating income for a business!  Are there other examples of (minor) operating incomes/gains?

If I had to classify income and gains of a business into "operating" and "non-operating" how would I classify 

- DISCOUNT RECEIVED

- BAD DEBTS RECOVERED

- COMMISSION RECIEVED (related to line of business)

- SHARE TRANSFER FEES (recvd)

- SALE OF OLD OFFICE FILES AND NEWSPAPERS

- SALE OF FACTORY SCRAP (resulting from manufacturing)

Thanks