Understanding the GL081 Operating Results Report in Cognos Analytics


The GL081 Operating Results Report depicts revenues and expenses in an income statement format for purposes of financial management and reporting. This report improves upon the GL077 Income Statement Report by placing greater emphasis on revenues and expenses that contribute to the University’s GAAP bottom line and deemphasizing internal transfer activity.

The largest difference in the GL081 versus the GL077 is the inclusion of a “Net Operating Results” line. This new line subtotals revenue and expense activity that directly connects to the University’s GAAP bottom line, with all transfer-based activity moved to the transfer section below it.

For greater detail on the GL081 see the report manual PDF:

Using the GL081 - Operating Results Report - Manual



Article ID: 2496
Mon 11/6/23 9:13 AM
Thu 11/9/23 1:50 PM