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Contract Revenues

Revenues recognized under % completion method.

Gross Profit

Difference between contract revenues and cost of sales.

Operating Expenses

All selling and general and administrative expenses. Includes depreciation, but not interest expense.

Operating Profit

Gross profit minus operating expenses.

All Other Expenses (Net)

Includes miscellaneous other income and expenses (net), such as interest expense, miscellaneous expenses not included in general & administrative expenses, netted against recoveries, interest income, dividends received and miscellaneous income.

Profit Before Taxes

Operating profit minus all other expenses (net).