I am trying to do a vertical analysis comparison between Amazon and Target's Income Statements for Fiscal Year 2017. The company's use a different format for their income statement, with different category names. I would like to convert the Amazon over to the Target template. At the same time, to directly compare, all raw values must be converted to % of net sales. In particular, I'm having trouble knowing where to assign "interest income" and "total non-operating income (expense)".

Amazon raw values (in millions)

Net product sales	118,573
Net service sales	59,293
Total net sales	177,866
Oprating expenses
Cost of sales	111,934
Fulfillment	25,249
Marketing	10,069
Technology and content	22,620
General & administrative	3,674
Other operating expense, net	214
Total operating expenses	173,760
Operating income	4,106
Interest income	202
Interest expense	-848
Other income (expense), net	346
Total non-operating income (expense)	-300
Income before income taxes	3,806
Provision for income taxes	-769
Equity-method investment activity, net of tax	-4
Net income	3,033

Target raw values (in thousands)

Revenue	1/28/17
Total Revenue	69,495,000
Cost of Revenue	48,872,000
Gross Profit	20,623,000
Operating Expenses
Research Development	-
Selling General and Administrative	13,356,000
Non Recurring	-
Others	2,298,000
Total Operating Expenses	-
Operating Income or Loss	4,969,000
Income from Continuing Operations
Total Other Income/Expenses Net	-
Earnings Before Interest and Taxes	4,969,000
Interest Expense	1,004,000
Income Before Tax	3,965,000
Income Tax Expense	1,296,000
Minority Interest	-
Net Income From Continuing Ops	2,669,000
Non-recurring Events
Discontinued Operations	68,000
Extraordinary Items	-
Effect Of Accounting Changes	-
Other Items	-
Net Income
Net Income	2,737,000

Vertical Analysis:

				Amazon		Target
				FY 2017		FY 2017
Total Revenue				100.00%		100.00%
Cost of Revenue				62.93%		70.32%
Gross Profit				37.07%		29.68%
Operating Expenses
Research Development				12.72%
Selling General and Administrative				7.73%		19.22%
Non Recurring				14.20%
Others				0.12%		3.31%
Total Operating Expenses				97.69%
Operating Income or Loss				2.31%		7.15%
Income from Continuing Operations
Total Other Income/Expenses Net				0.19%
Earnings Before Interest and Taxes						7.15%
Interest Expense				-0.48%		1.44%
Income Before Tax				2.14%		5.71%
Income Tax Expense				-0.43%		1.86%
Minority Interest
Net Income From Continuing Ops						3.84%
Non-recurring Events
Discontinued Operations						0.10%
Extraordinary Items
Effect Of Accounting Changes
Other Items
Net Income
Net Income				1.71%		3.94%

Great catch! Net product sales and Net income were incorrectly reported for Amazon. This has now been corrected.