1.   Adjusted gross income includes all forms of income less contributions to retirement plans but before standard or itemized deductions.

2.   But they can take personal contributions from American lobbyists whose income includes fees paid by foreign firms or governments.

3.   Consolidated income at Telebras includes earnings from its regional units.

4.   Fee income includes checking account service charges, trust services, mortgage loans, commissions and securities trading, among others.

5.   Hedge fund managers, whose income included gains from their own money invested in their funds as well as their compensation, benefited from the rising stock market.

6.   Mattes said gross income includes long-term capital gains, while ordinary income excludes the gains.

7.   Noninterest income included a one-time gain on the sale of its mortgage-servicing business.

8.   Not all investment clubs are exclusively for small-town Midwestern women or for people whose income includes, or will soon include, Social Security checks.

9.   This year, net interest income also includes dividend revenue from companies in which BBV holds stakes.

10.   Trading income includes securities, foreign exchange, precious metals and interest-rate instruments.