There are 130 calories in a 1 medium sweet potato serving of Ham's Yam's Sweet Potatoes. Calorie breakdown: 0% fat, 94% carbs, 6% protein.
How to Common Size... ...An Income Statement. Analysts common size an income statement by dividing each line item (for example, gross profit, operating income and sales and marketing expenses) by the top line (sales). Each item is then expressed as a percentage of sales.
The income statement under U.S. GAAP is either a single-step or multiple-step format. Under IFRS, expenses are classified by nature or function. For example, by nature, wages would be classified. By function, descriptions such as manufacturing would be reported. A great deal of leeway is available under IFRS for financial statement issuers. The income statement under both U.S. GAAP and IFRS classifies comprehensive income as part of equity.