OCI on income statement

usually it include to which items? Thanks.

OCI is not in Income statement - It is part of equity section in the balance sheet.

there are a lot of things in OCI. pull up an income statement from sec.gov and you will see what is on there. go down to the comprehensive income statement it’s all there. fx translations, pension stuff, unrecognized gains from various sources, stock option related info and much more!

It’s basically the place that all items go that have violated the clean surplus accounting solution. If that statement doesn’t make any sense it will clear up as you finish up equity. Said another way, OCI is the place for items to adjust equity that have bi-passed the income statement.