Commercial and industrial machinery and equipment rental and leasing

Commercial and industrial machinery and equipment rental and leasing
Definitions
 
Operating revenue excludes investment income, capital gains, extraordinary gains and other non-recurring items.
 
Operating expenses exclude write-offs, capital losses, extraordinary losses, interest on borrowing, and other non-recurring items.
 
Salaries, wages and benefits include employer contributions to pension, medical/life insurance plans, employment insurance for all employees who have been issued a T4 statement.
 
Operating profit margin is derived as follows: total operating revenue minus total operating expenses, expressed as a percentage of total operating revenue.