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. In Note 8 of the annual report (which is titled Postretirement Benefits and Employee Stock Ownership Plan), P&G reports a breakout of its pension expense. Use this breakout to eliminate nonoperating income related to pensions from operating income reported in P&G's income statement.