The operating category is the residual: everything in profit or loss not classified as investing, financing, income taxes or discontinued operations. Returns on associates, joint ventures and unconsolidated subsidiaries, on cash and cash equivalents, and on other assets whose returns arise on their own, largely independent of the entity's other resources are investing, including income generated, measurement and derecognition effects, and incremental acquisition and disposal costs. An entity that invests in such assets as a main business activity classifies equity-accounted investments in investing but other investments in operating; an entity that invests in financial assets as a main business activity classifies cash and cash equivalent returns in operating; a customer-financing entity classifies cash returns related to that financing in operating and makes a consistent accounting policy choice (operating or investing) for the rest, applying operating to all if it cannot distinguish them.
This control maps to 3 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 3 it maps to, and the evidence behind each claim, over MCP and REST.