Accumulated Other Comprehensive Income

Accumulated Other Comprehensive Income appears on a company’s balance sheet normally under the equity section.

This is different from net cash flow because where net cash flow is the amount of the gains and losses in a certain time period Accumulated Other Comprehensive Income measures the gains and losses for the company that are not yet realized.

This could be anything from loans that a customer has yet to pay off to investments that where undertaken by the company.

If they have a huge future growth it could be a sign that the company could be a good long term investment, but it is not to be taken by itself, after all until a profit occurs it exists only on paper.