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Common-Size Income Statement
Abbott Laboratories, Common-Size Consolidated Income Statement
|Operating earnings||The net result for the period of deducting operating expenses from operating revenues.||Abbott Laboratories’s operating earnings as a percentage of net sales increased from 2015 to 2016 but then declined significantly from 2016 to 2017.|
|Earnings from continuing operations before taxes||Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.||Abbott Laboratories’s earnings from continuing operations before taxes as a percentage of net sales declined from 2015 to 2016 but then slightly increased from 2016 to 2017.|
|Net earnings||The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.||Abbott Laboratories’s net earnings as a percentage of net sales declined from 2015 to 2016 and from 2016 to 2017.|