which of the following items are not included when determining income from operations? taxes, general and administrative expenses, research and development expenses, or sales revenue

Taxes are not included when determining income from operations.

Explanation:

The formula for computing income from operations is given below:

Income from operations = Total Revenue - Direct Costs - Indirect Costs

General and administrative expenses also known as SG&A falls under indirect of operating the business as well as research and development expenses.

In calculating the income from operations, sales revenue is the starting from which costs of good sold would be deducted.

Taxes are considered when determining the business' earnings after tax

In other words, earnings before tax less taxes paid gives earnings after tax from dividends are then paid to the owners of the business.

Tax

Explanation:

Taxes are not included when determining income from operations because tax is not an example of operating expenses.