Which of the following statements is least likely considered to be a nonoperating transaction expense from the perspective of a manufacturing firm

单项选择题For the most recent year a manufacturing company reports the following items on their income statement: interest expenseloss on disposal of fixed assetsrealized gain on sale of available-for-sale securities$150000$86000$550000Which of the items is classified as an operating item in the company s income statement

单项选择题Which principle requires that cost of goods sold be recognized in the same period in which the sale of the related inventory is recorded