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Common-Size Income Statement
McDonald’s Corp., common-size consolidated income statement
|Income statement item||Description||The company|
|Operating income||The net result for the period of deducting operating expenses from operating revenues.||McDonald’s Corp.’s operating income as a percentage of revenues increased from 2017 to 2018 and from 2018 to 2019.|
|Income before provision for income 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.||McDonald’s Corp.’s income before provision for income taxes as a percentage of revenues decreased from 2017 to 2018 but then increased from 2018 to 2019 exceeding 2017 level.|
|Net income||The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.||McDonald’s Corp.’s net income as a percentage of revenues increased from 2017 to 2018 and from 2018 to 2019.|