Using an Internet search tool, locate Procter & Gamble's investor relations web site. Under "Financial Reporting," you will find the company's 2009 annual report. Procter & Gamble has a very simple income statement. Only selling, general, and administrative expenses and cost of products sold are deducted from revenue to determine operating income. In Note 1, Summary of Significant Accounting Policies, you will find a discussion of the preceding two expenses. Does either embed nonoperating expenses? If so, adjust P&G's operating income to create a clean measure of EBITA.