单选题 For the most recent year a manufacturing company reports the following items on their income statement:
interest expense
loss on disposal of fixed assets
realized gain on sale of available-for-sale securities 		$150000
$86000
$550000
Which of the items is classified as an operating item in the company"s income statement?
【正确答案】 B
【答案解析】[解析] 利息费用是融资活动的结果，从而对于不从事金融业务的公司而言，应将其归为非营业费用。对固定资产进行处置带来的亏损属于非正常或非经常项目，但仍属于一般性营业活动的范畴。出售适销证券实现的盈利属于投资活动，从而应当归为生产型企业的非营业性盈利。综上所述，本题的正确选项为B。