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There is a separation of income tax expenses and administrative expenses under both formats.
There is a separation of cost of goods sold expense and administrative expenses under both formats.
The major distinction between the multiple-step and single-step income statement formats is how operating and non-operating data is separated. In the single-step format all revenues and gains are put together and all expenses and losses are reported together. In the multiple-step format, individual classes of operating revenues and expenses are reported and after this, all other gains and losses are reported.
The effect of income taxes on profit from ordinary activities will be the same for both formats. Extraordinary items will be reported separately.