COGS also includes non-cash expenses such as depreciation, while operating expenses include non-cash expenses such as stock-based compensation. Net income is a useful and essential profitability ...

Net income reflects a company's profitability after subtracting all operating costs and expenses. Investors use net income to assess past and future performance and compare it against peers.

The tax applies to the lesser of your net investment income or the amount by which your MAGI exceeds the threshold. Strategies to reduce NIIT include contributing to tax-advantaged accounts ...

The net investment income tax (NIIT) adds a 3.8% tax on capital ... Strategies to reduce MAGI include contributing to pre-tax retirement accounts, such as traditional IRAs or 401(k) plans ...