# Other comprehensive income

> Other comprehensive income — Gains and losses that bypass net income by standard — translation adjustments, unrealized gains on available-for-sale debt securities, cash-flow hedges, pension remeasurements — accumulated in AOCI within equity.

Source: https://lopifi.com/glossary/other-comprehensive-income
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is other comprehensive income?** In accounting, other comprehensive income means gains and losses that bypass net income by standard — translation adjustments, unrealized gains on available-for-sale debt securities, cash-flow hedges, pension remeasurements — accumulated in AOCI within equity.

## Also known as

- OCI

## Words this system refuses for it

- other income

- **Category:** Statements
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** translation, net-income, equity