Net Income Before Taxes - Income Before Tax represents the sum of Operating Income and the following items for all companies other than banks:
Interest Income (Expense), Net Non-Operating
Gain (Loss) on Sale of Assets
Allowance for Funds Used During Construction – Utility only
Other, Net

For banks, Net Interest Income After Loan Loss Provision is adjusted by the following items:
Non-Interest Income, Bank
Non-Interest Expense, Bank