Assertion: net income | /r/CapableOf | appear as final item
Facets:
value: on an income statement
type: LOCATION
value: almost always
type: TEMPORAL
Source sentences:
text: In business, net income is also referred to as the bottom line, as it appears as the final item in the income statement.
text: Although net income almost always appears as the final item on an income statement, some companies may have a separate section at the bottom of their statement that reconciles their beginning and ending retained earnings through net income and dividends.