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Comprehensive income= net income + othercomprehensive income
有一些items of revenueand expense不算在net income的计算中，那样这类excluded items, 就称为othercomprehensive income. OCI 单列在NI后面，不计入income statement中。
OCI包含四项
1.Foreign currency translationgains and losses
2.Adjustments forminimum pension liability
3.Unrealized gains and lossesfrom cash flow hedging derivatives
4.Unrealized gains and lossesfrom available-for-sale securities
Accumulated other comprehensive income不要与comprehensiveincome混淆。Comprehensiveincome is an income measure over a period of time. CI=NI+OCI. 但Accumulated othercomprehensive income是一个时点的定义，是不包含net income的，是一个时点的component ofstockholders equity.
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