nonpendapatan

Nonpendapatan is a term used in Indonesian financial language to describe income that is not generated from the company’s core operating activities. It is typically distinguished from pendapatan usaha (operating revenue) and may be presented as a separate category in financial statements. The exact items considered nonpendapatan depend on the applicable accounting standards and national regulations.

In corporate accounting, nonpendapatan can include interest income, dividend income, gains on the sale of investments or assets, foreign exchange gains, subsidies or grants, rental income, and other incidental receipts that are not part of main business operations. Not all organizations classify these items in the same way; some may report such items under pendapatan lain-lain (other income) or pendapatan non-operasional (non-operating income).

In government or public budgeting contexts, nonpendapatan may refer to non-tax revenues, such as service fees, licenses, fines, investment income, and transfers from other government levels. The exact composition varies with jurisdiction and regulatory framework.

Measurement and reporting: Nonpendapatan is recognized when earned and measurable under the accrual basis. It is usually presented on the income statement either as a separate line item or as part of notes to financial statements.

Relation to pendapatan: Pendapatan generally denotes revenue from ongoing activities; nonpendapatan denotes items outside that core stream. Limitations: Because the term is not universally standardized, definitions and classifications can vary by country, sector, and accounting framework. Related terms include pendapatan lain-lain and pendapatan non-operasional.