Nonoperating income (loss) + Interest and debt expense + Income (loss) from equity method investments


This is a subtotal which is never reported within an SEC filing, however it captures all the possible permutations and combinations of how an SEC filer reports what amounts to either (a) the details of nonoperating income (loss), (b) the total nonoperating income (loss), (c) the details of interest and debt expense, (d) the total interst and debt expense, (e) the line item income (loss) from equity method investments if it does or does not exist.