Working
Written by the operator
One question per article, answered in the order a controller needs it: what the standard says, what it means for your statement, and what to record. Every one names something it does not settle.
A new assessment, a genuine judgement, and the gate every interest and dividend classification hangs off. What the tests are and what to write in the file.
Yes. Operating is the only category defined by what is left over, and that has real consequences for what ends up in your operating profit subtotal.
Interest received on cash becomes investing, not financing, for most entities. The exception is the whole question, and it turns on one assessment.