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Common-Size Income Statement

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Abbott Laboratories, Common-Size Consolidated Income Statement

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Based on: 10-K (filing date: 2018-02-16), 10-K (filing date: 2017-02-17), 10-K (filing date: 2016-02-19), 10-K (filing date: 2015-02-27), 10-K (filing date: 2014-02-21).

Item Description The company
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.