Answer:
OPEREATING ACTIVITIES
Explanation:
The transactions related to business core , routine activities of manufacturing/ trading its niche goods / services are : Opereating Activities.
These don't include business activities unrelated to its goods & services - activities like financing , investing are excluded . These also exclude non recurring transactions like - asset sale , purchase etc .
Opereating Activities generate : Opereating Revenue - includes proceeds due to business routine activities sale (Extra Income like Interest , Rent not included) ; Opereating Expenses - Includes cost of goods sold , including direct (production / purchase) & indirect (selling) costs .
On the basis of these Opereating Activities (Expenses , Revenue) : Opereating Profit is calculated .