Sundry Income

Income that is generated from sources other than a company's normal business operations. This would include any income that is not generated by the sale of the company's products and services. Sundry income is likely to be less predictible in nature than revenue from a business' primary operations. Sundry income is a non-material source of income, and would generally be trivial in relation to a company's income from operations. Also called miscellaneous income or other income.

Sundry income or miscellaneous income may be shown as a line item on the income statement under "other operating income," and may include income from a number of sources, for example, late fees, profit on the sale of minor assets or foreign exchange gains. Note that interest income may or may not be included in sundry income based on the type of business; if a company has substantial interest income due to large cash balances, interest income may be shown as a line item, separate from sundry income.