# data[].attributes.body
In the income statement, there is not "Costs of operations". So, I calculated it by using next formula. Gross Margin = Net revenues - (Site rental + Services and other). Is this correct?

What is the difference between Gross Margin and Operating Income?

# data[].attributes.body
Teacher said "American water works company need not write about gross margin.". So, we wrote N/A. But, I didn't understand why this company is not gross margin. I want know about it.

# data[].attributes.body
In the income statement, I noticed the phrase, “Net income attributable to common shareholders” Could you explain what is common shareholders? Also, does it mean that there are other types of shareholders besides common ones?

# data[].attributes.body
Is gross margin calculated by dividing gross profit by revenue? Also, could you explain gross profit in more detail?

# data[].attributes.body
I want to know more about income statement. How much profit increase shows "big growth" from last year?

# data[].attributes.body
How do social media and infrastructure company calculate Gross margin?

# data[].attributes.body
Why do companies show 3 years of income statements but balance sheet only 2 years?

# data[].attributes.body
What does it mean if operating cash flow is higher than net income?

# data[].attributes.body
In the balance sheet, I couldn’t find a clear item called “long-term assets.”
Instead, it shows “regulatory and other long-term assets.”

So I’m a bit confused, how can we identify total long-term assets from this?
And how can we tell whether long-term assets are increasing or decreasing over time?

# data[].attributes.body
What is the difference net income and comprehensive income?

# data[].attributes.body
How is gross margin difference from profit?

# data[].attributes.body
I want to learn the techniques for analyzing the balance sheet and income statement. I'm not sure which parts I should focus on.

# data[].attributes.body
I would like know about net income. What is that? Is it about online income?