Net income in accounting is an entity's income minus expenses for an accounting period. It is computed as the residual of all revenues and gains over all expenses and losses for the period, and has also been defined as the net increase in stockholder's equity that results from a company's operations. In the context of the presentation of financial statements, the IFRS Foundation defines net income as synonymous with profit and loss.

Net income is a distinct accounting concept from profit. Profit is a term that "means different things to different people", and different line items in a financial statement may carry the term "profit", such as gross profit and profit before tax. In contrast, net income is a precisely defined term in accounting.

Net income can be distributed among holders of common stock as a dividend or held by the firm as an addition to retained earnings. As profit and earnings are used synonymously for income (also depending on UK and US usage), net earnings and net profit are commonly found as synonyms for net income. Often, the term income is substituted for net income, yet this is not preferred due to the possible ambiguity. Net income is informally called the bottom line because it is typically found on the last line of a company's income statement (a related term is top line, meaning revenue, which forms the first line of the account statement).

Coordinates: 40°43′44″N 73°59′43″W / 40.729007°N 73.995162°W / 40.729007; -73.995162

The Bottom Line was a music venue at 15 West Fourth Street between Mercer Street and Greene Street in the Greenwich Village neighborhood of Manhattan, New York City. During 1970s and 1980s the club was a major space for small-scale popular music performances.

Owned by Allan Pepper and Stanley Snadowsky, the Bottom Line opened on February 12, 1974 and enjoyed a successful three-decade run, presenting major musical acts and premiering new talent. Bruce Springsteen played showcase gigs at the club and Lou Reed recorded the album Live: Take No Prisoners there. Harry Chapin held his 2000th concert at the Bottom Line in January 1981.

The Bottom Line hosted an extremely wide variety of music and musicians. Among the thousands who performed on its stage were Asım Can Gündüz, Linda Ronstadt, Van Morrison, Neil Young, Loudon Wainwright III, The New York Dolls, Lyle Lovett, The Electric Flag, Pat Martino, Todd Rundgren, Graham Parker, Horslips, Dire Straits, Chris Hillman, Dolly Parton, Tracy Nelson, Emmylou Harris, The Pointer Sisters, Betty Carter, Ravi Shankar, Prince, Ramones, Miles Davis, Bill Evans, Charles Mingus, Mose Allison, Muddy Waters, Mike Bloomfield, Paul Butterfield, Ray Barretto, Peter Gabriel, Al Kooper, Tom Waits, Melvin van Peebles, Barry Manilow, Neil Sedaka, Billy Joel, Patti Smith, Flo and Eddie, Hall & Oates, Toots and the Maytals, Cheech and Chong, Tower of Power, Tim Hardin, Roger McGuinn, JJ Cale, The Meters, Greg Kihn Band, Ry Cooder, Southside Johnny and the Asbury Jukes, Sam and Dave and The Ronettes.

Julie Cox (born on 24 April 1973 in Ely, England, United Kingdom^{[dubious – discuss]}) is an English actress perhaps best known for her role as Princess Irulan in the Sci Fi Channel's 2000 Dune miniseries and its 2003 follow-up, Children of Dune.

She was born to a father who worked as an engineer in the oil business, and a mother of Irish and Scottish ancestry who died when she was a child.

In 2007, Cox was the female lead in The Riddle alongside Vinnie Jones, Sir Derek Jacobi, and Vanessa Redgrave. Cox starred in The Oxford Murders (2008) with Elijah Wood and John Hurt and in Second in Command (2006) with Jean-Claude Van Damme. In 1999, she appeared as Giulietta in the film adaptation of Alegría. One of her earliest roles was the Childlike Empress in the 1994 film The NeverEnding Story III. Also Cox played the character Sophie Aronnax in a remake of "20,000 Leagues under the Sea" in 1997.

Julie Cox is the latest companion of the Eighth Doctor in the Big Finish Productions of Doctor Who audio dramas portraying a young Mary Shelley.

Eugenio "Boy" Romerica Abunda, Jr. (born 29 October 1955) is a Filipino television host, publicist, talent manager and celebrity endorser. He is dubbed as the "King of Talk" in local show business.

Boy Abunda was born in Borongan City, Eastern Samar. He left college after his father's death and worked in odd jobs to support himself.

He later worked as an assistant stage manager in the Metropolitan Theater. Eventually, he became the assistant of Conchita "Tita Conching" Sunico, who was the administrator of the theater at that time. She taught him about public relations and within a couple of years, he started Backroom, Inc., a public relations firm. He was working as a public relations consultant for the GMA Network when Bobby Barreiro, a network executive, suggested to him to try hosting a television show.

Abunda became a host of Show and Tell, a late night variety talk show with Gretchen Barretto, and Startalk, an entertainment talk show. In 1999, he moved to GMA Network's competitor ABS-CBN where he hosted The Buzz, Private Conversations, Home Boy and Kontrobersyal. Currently, he hosts The Bottomline with Boy Abunda, a talk show interview and SNN: Showbiz News Ngayon.

Neil Percival Young,OC,OM (born November 12, 1945) is a Canadian singer-songwriter who is widely regarded as one of the most influential musicians of his generation.

Young began performing as a solo artist in Canada in 1960, before moving to California in 1966, where he co-founded the band Buffalo Springfield along with Stephen Stills and Richie Furay, and later joined Crosby, Stills & Nash as a fourth member in 1969. He forged a successful and acclaimed solo career, releasing his first album in 1968; his career has since spanned over 40 years and 34 studio albums, with a continual and uncompromising exploration of musical styles. The Rock and Roll Hall of Fame website describes Young as "one of rock and roll’s greatest songwriters and performers". He has been inducted into the Hall of Fame twice: first as a solo artist in 1995, and second as a member of Buffalo Springfield in 1997.

Young's work is characterized by his distinctive guitar work, deeply personal lyrics and signature alto or high tenor singing voice. Although he accompanies himself on several different instruments, including piano and harmonica, his idiosyncratic electric and clawhammer acoustic guitar playing are the defining characteristics of a varyingly ragged and melodic sound. While Young has experimented with differing music styles, including swing and electronic music throughout a varied career, his best known work usually falls into two primary styles: acoustic (folk and country rock) and electric (amplified hard rock, very often in collaboration with the band Crazy Horse). Young has also adopted elements from newer styles such as alternative rock and grunge. His influence on the latter caused some to dub him the "Godfather of Grunge".