Multi-step with Operating Income (Loss)
'Gross profit' is reported and 'operating income (loss)' is also reported.
Single-step with Operating Income (Loss)
'Gross profit' is NOT reported, but 'operating income (loss)' is reported.
Single-step without Operating Income (Loss)
Neither 'gross profit' nor 'operating income (loss)' is reported.
Single-step without Operating Income (Loss); Revenues, Operating income (expense), Nonoperating income (expense)
A single-step income statement with three primary line items reported which make up 'income (loss) from continuing operatings before tax: Revenues, Operating expenses, and Nonoperating expenses.
Interest-based revenues
Format if Interest-based revenues are reported.
Insurance-based revenues
Format if Insurance-based revenues are reported.